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Business Permit Registration

Permit Registration Overview 
Online Permit Business Registration 
Change a Permit 
Cancel a Permit 
Power of Attorney 
FAQs

Permit Registration Overview

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

  • Sales Tax
  • Consumer’s Use Tax
  • Retailer’s Use Tax
  • Withholding Tax
  • Automobile Rental Tax
  • Hotel/Motel Tax
  • Water Service Excise 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 permit number.  You will receive a letter containing your Business eFile Number (BEN), your permit number and instructions on how to file and remit taxes.  Please allow up to 6 weeks from the time you submit your application to receive your documents in the mail.

Online Permit Business Registration

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 Tax
  • Consumer’s Use Tax
  • Retailer’s Use Tax
  • Withholding Tax
  • Automobile Rental Tax
  • Hotel/Motel 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 Owner’s full name and Social Security Number (SSN) available.

Register Online

Can’t register online? Complete an Iowa Business Tax Permit Registration paper form.  

Need a Water Excise Service Tax (WET) permit? Complete this form or view additional WET information online

Change a Permit

If your business has any of the following changes, the Iowa Department of Revenue needs to be notified.

  • Business Name
  • 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 business registration process to establish a new permit.
  • Mailing Address
  • Partner, Corporate Officer, 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.
  • To request a change in your filing frequency

Change Online

Can’t change online? Complete an Iowa Business Tax Change paper form.

Cancel a Permit

Once issued, a permit is effective until it is canceled by the owner or revoked by the Department. If you are no longer conducting a business activity, you must cancel your permit to avoid future communications from the department.

Cancel Online

Can’t cancel online?  Complete an Iowa Business Tax Change paper form to cancel a permit.

Power of Attorney

If you plan to use a third party (such as an accountant or attorney) to assist in your business activities, complete a Power of Attorney 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 Power of Attorney has been received.

Power of Attorney Form (pdf)

FAQ

Q. How do I reinstate my permit?
A. To reinstate a permit, complete the following online registration form.

Q. What should my filing frequency be?
A. To determine the filing frequency, visit the Filing Frequencies and Return Due Date page. 

Q. How do I establish a Direct Pay Permit?
A. A few 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. To qualify for a direct pay permit, both of the following must be met:

  1. The applicant must be a purchaser, user, or consumer of tangible personal property or taxable services, and
  2. The applicant must have a sales and use tax liability on consumed goods of $4,000 in a semi-monthly period.

To apply for a direct pay permit an Application for Direct Pay Permit (pdf) must be completed. 

Q. I have not received my permit yet but need to file. What do I do? 
A. The department will accept a one-time paper filing. Complete the applicable paper form and remit full payment to the department. 

Q. I cannot locate by Business eFile Number (BEN). How do I get another copy? 
A. Send an email to idr@iowa.gov and provide the business name of your tax permit, Iowa tax permit number (if applicable), requestor's name, requestor's ten-digit phone number, and requestor's email address. The Iowa Department of Revenue will mail you a copy of your Business eFile Number (BEN), your permit number and instructions on how to file and remit taxes.

Q. I attended a temporary event, such as a craft show, do I need a permit? 
A. Yes. Complete the Online Business Application. Taxpayers only need to apply once for a permit and will remain active until the permit is canceled.