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?
How will I file and pay my tax?
File and pay your sales or use tax online through eFile & Pay.
Sales/Use Tax Forms (select Sales and Use Tax from Tax Type drop down)
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.
Exhibitors show or demonstrate products. Exhibitors who don’t sell products do not need tax permits.