Index to Information About Construction Contracts with Designated Exempt Entities

Register online using GovConnectIowa. Sign in to your account and select the Exempt Entity option on the I Want To... tab.

This registration is for use by designated exempt entity only. It will generate exemption certificates to be distributed by the exempt entity to contractors and subcontractors.

Designated exempt entities awarding construction contracts may issue special exemption certificates to contractors and subcontractors, allowing them to purchase, or withdraw from inventory, building materials for the contract free from sales tax.

Nonprofit Hospitals are NOT Designated Exempt Entities for this purpose.

This special exemption certificate will also allow a manufacturer of building materials to consume materials in the performance of a construction contract with a designated exempt entity, without owing tax on the fabricated cost of those materials.

Choose from the links below to learn more.