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Se tax. This form is to be completed and provided to the seller of the energy used in processing or agriculture to exempt future purchases from sales tax. Certificates are valid for up to three years. For Prior Period: To obtain a refund of sales tax previously paid on energy used for processing or agriculture, use form IA 843. Worksheets and examples for completing an energy study can be found on the sales tax forms page of our website at www.iowa.gov/tax. An energy study must be attached to th.

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