Cigarette Distributing Agent Permit

Iowa Department of Revenue


Permit authorizing the storage and distribution of unstamped cigarettes within Iowa when the distribution is made upon interstate orders, only.

Code Citation IC 453A.17

Who Applies All distributing agents who wish to become engaged in the business of storing unstamped cigarettes which are received from a source outside Iowa for distribution, delivery, or sale upon order received from outside of the state.

When To Apply Application must be made and a license issued before operations begin.

Initial Requirements An applicant engaging in interstate business must file a bond with the state in an amount not less than $2,500. A permit must be obtained for each place of business owned or operated by a distributing agent.

Duration One year. July 1 to June 30.

Processing Time Two to three weeks.

Fee Structure Annual Permit: $100

Renewal Requirements June 30 of each year.

Exam Does not pertain.

Additional Information None.

Services Provided

Service Category

  • Service SubCategory
Contact Information
Cigarette & Tobacco Tax Section
Hoover State Office Building
P.O. Box 10456
Des Moines, IA 50306