Sales Tax Exemption

Filing for Water Excise Tax Reimbursement

First Page:

  1. You will need to use form IA 843 Refund Return; it can also be found on our website.
  2. Fill out the whole top section with Legal Name, DBA, Mailing Address, & then Social Security number or Federal Employer Identification number.
  3. Check ‘Water Service Excise Tax’ for type of refund you are claiming.
  4. Check the box the corresponds to your specific operation as for the reason to claim.
  5. Include a brief note in the reason for refund.
    • IE Water used for agricultural purposes or by a tax-exempt entity.

Second Page:

  1. Claim Period:
    • These can be filed monthly, quarterly, biannually, or annually. There is no specific
  2. Iowa Tax Schedule:
    • Original Tax Paid
      • This will be the total in entity of the bills you’ll be submitting for reimbursement.
    • Corrected Amount
      • This will be the total of the bills with the sales tax taken off.
    • Iowa Tax to be refunded
      • This will be the total of tax paid for the period.
  3. You will ­NOT need to fill out anything regarding the local option sales tax at this time due to current wet excise tax policies.
  4. Complete the form with your signature, date, printed name, title, & phone number.

Third Page:

Includes further instructions from the Iowa Department of Revenue


Mail the complete form & any necessary documentation to:

Compliance Services

Iowa Department of Revenue

PO Box 10456

Des Moines, IA 50306-0456

Please direct further questions to Iowa Department of Revenue 515-281-3114, 8-4:30CT

Relevant Documents