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The statutory mission of the Iowa Department of Revenue is to serve
Iowans and support state government by collecting all taxes required by
law, but no more.
Delivery Seller Permit
Delivery sales of vapor or alternative nicotine products via the Internet, telephone or mail order into Iowa requires a delivery seller permit issued by the Iowa Department of Revenue (IDR). The permit is issued free of charge, however, applicants must obtain a $1,000 bond, in the form of a surety bond, CD or cash.
Retailers already licensed for over-the-counter or vending machine sales of cigarette, tobacco, vapor or alternative nicotine products must have the additional IDR issued delivery seller permit to engage in delivery sales. Delivery sales of tobacco products are not allowed.
The IDR delivery seller permit may be obtained by completing the Annual Application for Iowa Cigarette Permit, Tobacco Tax License, or Delivery Seller Permit (70-015) and the Iowa Cigarette, Tobacco, or Delivery Seller Bond (70-031).
Questions regarding cigarette or tobacco sales should be directed to IDRCigarette@Iowa.gov or 515-281-6134.
Sales/Use Tax
Delivery
sellers must have an Iowa sales/use tax permit and collect Iowa sales/use tax
and applicable local option sales tax on all sales in Iowa of vapor products,
alternative nicotine products, and all other taxable products whether or not
they have a physical presence in Iowa.
Sellers
may register for an Iowa sales/use tax permit at the following link: https://tax.iowa.gov/please-read-you-register-your-business.
Questions
regarding sales/use tax permits should be directed to 1-800-367-3388 or idr@iowa.gov.
Prior to sale, the retailer must verify that the purchaser is at least eighteen years of age through or by one of the following:
A commercially available database, or aggregate of databases, that
is regularly used by government and businesses for the purpose of age and
identity verification.
Obtaining a copy of a valid government-issued document that
provides the name, address, and date of birth of the purchaser.
The retailer uses a method of mailing, shipping, or delivery that
requires the signature of a person who is at least eighteen years of age before
the shipping package is released to the purchaser.
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