Retail tobacco permits (allowing the retail sale of cigarettes, tobacco, alternative nicotine, and vapor products) and device retailer permits (allowing the retail sale of glass and metal devices) in Iowa are issued locally by cities and counties (local authorities) using GovConnectIowa. Retail tobacco and device retailer permit applications for establishments within city limits will be reviewed by the city clerk, while those in unincorporated areas will be reviewed by the county auditor.
Businesses who sell cigarettes, tobacco, alternative nicotine, and vapor products at retail in Iowa must apply for a retail tobacco permit in GovConnectIowa.The price of a retail permit depends on the location (jurisdiction) of the establishment and the month the permit is effective. The permit fee for a 12-month period ranges in cost from $50 to $100, and all permits expire on June 30 each year. In addition to the retail tobacco permit, businesses must also obtain an Iowa sales and use tax permit. This permit allows the business to collect and remit the appropriate state and local sales taxes on taxable transactions. GovConnectIowa makes it quick and easy to do both.
Businesses who sell glass and metal devices at retail in Iowa must apply for a device retailer permit in GovConnectIowa. In order to be approved for a device retailer permit, the business must also have a valid retail tobacco permit and sales and use tax permit for the retail location. The fee for the device retailer permit is $1500, and all permits expire June 30 each year. If a device retailer permit application is denied for any reason, the device retailer permit fee is non-refundable.
Connect to an existing account or register a new business
Under the I Want To… tab, select either:
Apply for a New License or Permit or
If applying for a brand new permit, select the appropriate tax type:
Retail Tobacco - Cigarette/Tobacco/Nicotine/Vapor
Device Retailer
Device Delivery Seller
Cigarette/Tobacco Excise
Complete the initial application
Click Continue to Pending Applications
Then, select Start Application
Complete the application in its entirety
Pay the required fee
Confirm your submission
Under the Accounts tab, locate your Retail Tobacco or Device Retailer account:
Click Renew a Permit
Select the permit you want to renew
Complete the renewal application in its entirety
Pay the required fee
Confirm your submission
Wait for Approval
Your local authority will review your application and either approve or deny it
Check your application status under the Accounts tab on GovConnectIowa
You’ll receive the final permit decision via your GovConnectIowa account
Approved permits are available for print via your GovConnectIowa account
For questions regarding retail tobacco or device retailer permits, contact the Department.
An Iowa sales and use tax permit is required prior to obtaining the following cigarette, tobacco, alternative nicotine, vapor product, and device permits:
Local Authorities: City Clerks and County Auditors
It is the responsibility of local authorities to review applications for retail tobacco and device retailer permits and to issue either an approval or denial of the permit. The Tobacco Licensing Portal of GovConnectIowa makes this process quick and easy. Once approved in the Tobacco Licensing Portal, permits are available for local authorities to view and print. Following the electronic approval or denial of a retail tobacco or device retailer permit, the entirety of the permit fee will be disbursed by the Department to the local authority.
Beginning July 1, 2025, cities and counties should only process retail tobacco and device retailer permit applications that are received through the Tobacco Licensing Portal. Visit Changes to Cigarette & Tobacco Tax Forms for more information on the new electronic filing requirement.
For questions regarding retail tobacco or device retailer permits, contact the Department.
Delivery Sellers
List items for Get a Permit - Delivery Sellers
A Delivery Seller Permit is required for any business selling vapor or alternative nicotine products to Iowa consumers via the internet, phone, or mail.
No fee is charged for the permit, but applicants must provide a $1,000 bond (surety bond or cash).
All Deliver Seller Permits expire June 30 each year. Retailers with existing permits for over-the-counter or vending sales of cigarettes, tobacco, vapor, or alternative nicotine products must still obtain a separate Delivery Seller permit to conduct delivery sales of vapor and alternative nicotine products.
Delivery sales of traditional cigarette and tobacco products (not vapor or alternative nicotine) are prohibited.
Delivery Sellers are prohibited from mailing, shipping, or otherwise delivering any alternative nicotine product or vapor product as part of a delivery sale unless all of the following conditions are met:
Age Verification Prior to Sale: The seller must verify that the purchaser is at least 21 years old by either:
Using a commercially available database commonly used for age and identity verification, or
Obtaining a copy of a valid government-issued ID that includes the purchaser’s name, address, and date of birth.
Delivery Requirements:
The seller must use a delivery method that requires the signature of a person who is at least 21 years old before the package is released.
Apply through GovConnectIowa (see How to Apply for or Renew a Permit on GovConnectIowa above).
A Device Delivery Seller Permit is required for any business selling glass and metal devices to Iowa consumers via delivery.
Device delivery seller permits are issued per retail location. In order to be approved for a device delivery seller permit, the business must also have a valid retail tobacco permit, sales and use tax permit, and device retailer permit for the retail location.
The fee for the permit is $1500.
If the permit application is denied for any reason, the application fee is non-refundable.
All device delivery seller permits expire on June 30 each year.
All devices delivered by delivery sale must be conspicuously labeled with approved wording regarding the need for the signature of a person 21 years of age or older.
The device delivery seller must obtain valid proof of each purchaser’s identity and age.
The device delivery seller must collect for each delivery sale; the name of the device manufacturer, quantity of devices delivered, recipient's name and address, and age verification.
