Special Events - Sales/Use Tax Permits


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. When you attend a temporary event, such as a craft show, you only need to provide the event sponsor with your name and address, along with your permanent tax permit number.

What do I need to do?

Learn more about the Business Permit Registration process.

How will I file and pay my tax?

File and pay your sales or use tax online.


Vendors who have questions about what is taxable or how to complete the tax return should review Common Questions or contact Taxpayer Services by email or phone at 515-281-3114 or 800-367-3388.


Iowa Business Tax Permit Registration

Sales/Use Tax Forms


Any person who runs a show, flea market, roadside stand or event where vendors offer taxable products or services for sale in Iowa is considered an Event Sponsor, and must register their event on govconnect.iowa.gov within ten days of the event being held. Sponsors must identify all vendors making taxable sales at the event to complete the registration process per the requirements in Iowa Code section 423.33(3).

Sponsor Registration Form


Exhibitors show or demonstrate products. Exhibitors who don’t sell products do not need tax permits.

Source URL: https://tax.iowa.gov/special-events-tax-permits