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?

Complete the Business Permit Registration process on our website

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 1-800-367-3388.


Iowa Business Tax Permit Registration

Sales/Use Tax Forms


A sponsor is a person who runs the special event. Special events are any type of show, flea market, road side stand or event where vendors offer products or services for sale.  Please complete the Sponsor Registration Form, below. We will send you a sponsor report, which you should complete and return to us.

Sponsor Registration Form


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