Taxpayers who file a federal form 1040, Schedule C, with their income tax return should check whether they might need an Iowa sales tax permit. The federal form 1040, Schedule C, is used to report income from a business. Businesses selling taxable products or performing taxable services must have a permit to properly charge sales tax to their customers. 

For more information on retailers required to have a sales tax permit, see the Permit Requirements page. 

Taxpayers who need to apply for a permit should apply through the online business registration system.