Both Interstate Power and Light (IPL) and Wisconsin Power and Light (WPL) have direct pay permits in Iowa and Wisconsin, respectively. Under a direct pay program, IPL no longer pays sales tax to suppliers in Iowa and WPL no longer pays sales tax to suppliers in Wisconsin. Any sales tax due on purchases will be remitted to the proper Department of Revenue.
As a supplier of IPL or WPL, you should keep a copy of the permit document in your files in the event of a future audit as no other sales tax exemption certificates will be issued.
Please note, there are some items to which the direct pay permit does not apply. These items are indicated in a memo included in the permit file link below. In that event, IPL and WPL will pay sales tax to the supplier.
IPL direct pay permit [PDF]
WPL direct pay permit [PDF]