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 β Sales and Use Tax Permits
The Iowa Department of Revenue wants to make registering your business as easy as possible. Online registration simplifies your process and expedites your permit issuance. These permits are free of charge.
You can register online for a business permit 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
Before you begin the online registration process, please ensure you have your Federal Employer Identification Number (FEIN) available. The FEIN is issued by the Internal Revenue Service (IRS). Corporations, Partnerships, Limited Liability Companies, and Associations must also have each Business Ownerβs full name and Social Security Number (SSN) available.
Note: If you already registered for a permit in the past you only need to apply once, unless your business location has moved to a new county or you are a remote seller now selling in Iowa.
If your business has any of the following changes, the Iowa Department of Revenue needs to be notified.
Business Name
If the name change is significantly different, you may be asked to provide additional documentation such as Articles of Amendment or IRS verification reflecting the change.
Physical Location: For sales tax, if your new location is in a different county than originally established, the owner must cancel the original permit and complete the online account registration process to establish a new permit.
Mailing Address
Corporate Officer(s), Partner(s), or Responsible Party Change: Permits are not transferable from one owner to another. If the business owner changes, the owner must cancel the original permit and complete the online business registration process to establish a new permit.
Once issued, a permit is effective until it is canceled by the owner or revoked by the Department. If you are closing your business, you must cancel all tax permits and file returns through the permit cancellation date to avoid future communications from the department.
If you plan to use a third party (such as an accountant or attorney) to assist in your business activities, you can complete the appropriate third party authorization form at the time you apply for your tax permit(s). The Iowa Department of Revenue will not disclose any confidential information until a valid third party authorization form has been received.
The Department no longer reinstates business tax permits. A business must apply for a new permit.
What should my filing frequency be?
Your filing frequency will be automatically determined based on the information you provide during registration. Learn more about Filing Frequencies and Return Due Dates.
How do I establish a Direct Pay Permit?
Some qualified purchasers, users, and consumers of tangible personal property or taxable services may remit the tax directly to the Department rather than to their suppliers. Learn more about Direct Pay Permits.
I want to sponsor a craft show. What are my responsibilities and do I need a sales tax permit?
Sponsors of flea markets, craft shows, antique shows, and other temporary events must verify that the exhibitors are licensed to collect tax. Sponsors must obtain an Iowa tax permit number or a good faith statement from each vendor. Sponsors may be responsible for tax that is not collected by the vendors, if the vendor information is not obtained.
Register online or complete the Iowa Business Tax Permit Registration, 78-005. Taxpayers only need to apply once for a permit and will remain active until the permit is canceled.
