Get a Permit

Delivery sales of vapor or alternative nicotine products via the Internet, telephone or mail order into Iowa requires a delivery seller permit issued by the Iowa Department of Revenue (IDR).  The permit is issued free of charge, however, applicants must obtain a $1,000 bond, in the form of a surety bond, CD or cash.

The Iowa Department of Revenue provides a Tobacco, Alternative Nicotine, and Vapor Permit Application (70-014). Complete the application, then bring it to your city clerk or county auditor. You will need to pay the fee when you apply.

Retailers already licensed for over-the-counter or vending machine sales of cigarette, tobacco, vapor or alternative nicotine products must have the additional IDR issued delivery seller permit to engage in delivery sales.  Delivery sales of tobacco products are not allowed.

The IDR delivery seller permit may be obtained by completing the Annual Application for Iowa Cigarette Permit, Tobacco Tax License, or Delivery Seller Permit (70-015) and the Iowa Cigarette, Tobacco, or Delivery Seller Bond (70-031).

Questions regarding cigarette or tobacco sales should be directed to IDRCigarette@Iowa.gov or 515-281-6134.

Delivery sellers must have an Iowa sales/use tax permit and collect Iowa sales/use tax and applicable local option sales tax on all sales in Iowa of vapor products, alternative nicotine products, and all other taxable products whether or not they have a physical presence in Iowa.

Sellers may register for an Iowa sales/use tax permit through the Business Permit Registration page.

For questions regarding sales/use tax permits contact the Department.

A retailer shall not mail, ship, or otherwise cause to be delivered any alternative nicotine product or vapor product in connection with a delivery sale unless all of the following apply:

• Prior to the sale, the retailer verifies that the purchaser is at least 21 years old through either of the following:
  • Using a commercially available database that is regularly used for age and identity verification, or
  • Obtaining a copy of a valid government-issued document that provides the name, address, and date of birth of the purchaser.
• The retailer uses a delivery method that requires the signature of a person who is at least 21 years old before releasing the package to the purchaser.

Note: Iowa Governor Kim Reynolds signed a bill into law on June 29, 2020 that raises the minimum age for a person to purchase or use tobacco, tobacco products, alternative nicotine products, vapor products, and cigarettes in Iowa from 18 to 21 years old.

“Delivery sale” means any sale of an alternative nicotine product or a vapor product to a purchaser in this state where the purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, mail or any other delivery service, or the Internet or other online service and the alternative nicotine product or vapor product is delivered by use of mail or a delivery service.  The sale of an alternative nicotine product or vapor
product shall constitute a delivery sale regardless of whether the seller is located in this state.  “Delivery sale” does not include a sale to a distributor or retailer of any alternative nicotine product or vapor product not for personal consumption.

“Vapor product” means any noncombustible product, which may or may not contain nicotine, that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size,
that can be used to produce vapor from a solution or other substance. “Vapor product” includes an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device, and any cartridge or other container of a solution or other substance, which may or may not contain nicotine, that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.  “Vapor product” does not include a product regulated as a drug or device by the United States food and drug administration under chapter V of the federal Food, Drug, and Cosmetic Act.

“Alternative nicotine product” means a product, not consisting of or containing tobacco, that provides for the ingestion into the body of nicotine, whether by chewing, absorbing, dissolving, inhaling, snorting, or sniffing, or by any other means.
“Alternative nicotine product” does not include cigarettes, tobacco products, or vapor products, or a product that is regulated as a drug or device by the United States food and drug administration under chapter V of the federal Food, Drug, and Cosmetic Act.