Do You Need a Sales or Retailer's 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 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 may register for a Retailer's Use Tax Permit.

If YES, you need a Sales Tax Permit.

 

Apply for the permit you need.