Yes. There is a box on the sales tax exemption form for non-profit hospitals. Make sure to get it completed and signed. There are three types of exempt hospitals in the state of Iowa:

1. Government-owned and operated hospitals, including VA and county (Broadlawns)
2. Non-profit hospitals, such as Unity Point and Mercy
3. Native American or Tribal-owned hospitals, which get a special exemption

Nonprofit entities, churches and religious organizations are not automatically exempt from paying state sales tax on taxable goods and services. This is true even if these entities remain exempt from the payment of state and federal income taxes. State sales tax must be paid unless some other general sales tax exemption applies. Local option sales tax must also be paid on purchases made in jurisdictions that impose the tax.

In other words, a nonprofit corporation, church or other religious organization is treated the same as any other private citizen for sales and use tax purposes when purchasing goods and taxable services at retail.

However, sales of items to any private nonprofit educational institution used for educational purposes are exempt. An “educational institution” means an institution that primarily functions as a school, college, or university with students, faculty, and an established curriculum. The faculty of an educational institution must be associated with the institution, and the curriculum must include basic courses that are offered every year. “Education institution” also includes an institution primarily functional as a library. When tangible personal property or services are shared by a parochial school and church, the primary use determines if the purchase is taxable.

A written termination notice must specify each deficiency constituting good cause for the action. The notice must also state that the dealer has 60 days to cure a specified deficiency. If the deficiency is cured within 60 days from the date that the notice is delivered, the notice is void. However, if the deficiency is based on a dealer’s inadequate representation of a manufacturer’s product relating to sales, as provided in section 322F.1, the notice must state that the dealer has 18 months to cure the deficiency. If the deficiency based on inadequate representation of a manufacturer’s product relating to sales is cured within 18 months from the date that notice is delivered, the notice is void.

Yes. Check the “other” box under the section “Purchaser is doing business as a:” and write in either contractor, subcontractor, or builder. Under the section “Purchaser is claiming exemption for the following reason:” check the “other” box and write in “Qualifying self-propelled building equipment or parts under Section 422B.8 and Section 422E.3.” Also write in the description of the purchase.

You need to know the number of transactions and sales volume thresholds of each state you are selling equipment into. If you exceed the thresholds, you are required to report and collect/remit sales tax. This requires someone in the dealership to track sales and know the thresholds. A good source for these thresholds is https://www.streamlinedsalestax.org/

It depends on the application. When used in ag production in the field (loading fertilizer, lime, etc.) or in the manufacturing process, it is exempt from sales tax. When it is used on the premise to move material, fertilizer, grain, etc. it is taxable.