Do You Need a Sales or Use Tax Permit?

Do you make taxable retail sales of tangible personal property, services, or specified digital products into Iowa?

If NO, no permit is needed.

If YES, answer the next question.


Do you have a physical presence in Iowa?

If NO, answer the next question.

If YES, a Retail Sales Tax Permit is needed.


Do you sell exclusively through a marketplace facilitator that collects Iowa Sales tax? 

If NO, answer the next question.

If YES, no permit is needed.


Do you have $100,000 or more in gross revenue from Iowa sales?

If NO, you need a Retail Use Tax Permit.

If YES, you need a Retail Sales Tax Permit.

 

Apply for the permit you need.