Permit Registration Overview

Your business must register for a separate permit number for the following tax types:

  • Sales and Use Tax
    • Automobile Rental 
    • Hotel and Motel 
    • Construction Equipment
    • 911 Surcharge 
  • Household Hazardous Materials
  • Withholding Tax
  • Water Service Excise Tax
  • Fuel Tax 

After you have completed your registration request, retain a copy for your records. You may begin to collect tax immediately; your copy will serve as the proof of registration until you receive your account number. You will receive a letter containing your account number, IDR ID, and instructions on how to file and pay taxes in as early as one business day. Please allow up to 6 weeks from the time you submit your application to receive your letter in the mail. Register via GovConnectIowa and the permit letter will be available electronically under the View Letters action.

Request a Copy

You can request a copy of your permit letter by completing the Iowa Business Tax Change 92-033 form available within the Tax Forms Index.

Special Events

The Department does not issue temporary tax permits. A permanent tax permit allows you to conduct taxable sales or perform taxable services in Iowa at any time during the year without having to obtain a new permit each year or for additional events.

See Special Events – Sales and Use Tax Permits