Business Permit Registration

Permit Registration Overview

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

  • Sales Tax
    • Automobile Rental Tax
    • Hotel/Motel Tax
    • Household Hazardous Materials
  • Consumer’s Use Tax
  • Retailer’s Use Tax
  • Withholding Tax
  • Water Service Excise Tax
  • Fuel Tax Permit

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 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.

Request a Copy

You can request a copy of your permit by completing form 92-035 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/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 Tax
      • Automobile Rental Tax
      • Hotel and Motel Tax
      • Household Hazardous Materials 
    • Consumer’s Use Tax
    • Retailer’s Use Tax
    • Withholding Tax
    • Water Service Excise Tax
    • Fuel Tax Permit

    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 the Iowa Business Tax Permit Registration, 78-005

    List of County Names and Numbers

    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 business 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.
    • To request a change in your filing frequency
    • To reinstate a permit that has not been revoked

    Change Online

    Can't change online? Complete an Iowa Business Tax Change Request, 92-033

  • 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. 

    Cancel Online

    Can't cancel online? Complete an Iowa Business Tax Cancellation, 92-034 to cancel a permit. 

  • 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)

  • Q. How do I reinstate my permit?
    A. To reinstate a permit, please complete the Iowa Business Tax Change Request, 92-033.


    Q. What should my filing frequency be?
    A. Your filing frequency will be automatically determined based on the information you provide during registration. Learn more about Filing Frequencies and Return Due Dates.


    Q. How do I establish a Direct Pay Permit?
    A. 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.


    Q. I cannot locate my permit. 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 Department will mail you a copy of 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. 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.