Cigarette Distributor, Wholesaler or Vendor Permit

Iowa Department of Revenue


Permit authorizing the sale or use of cigarettes in Iowa by distributors, wholesalers, and vendors.

Code Citation IC 453 A.13

Who Applies Any distributor, vendor, or wholesaler engaged in the sale or use of cigarettes must obtain a cigarette permit.

When To Apply Application must be made and a permit issued before cigarette sales begin.

Initial Requirements Although only one permit is required for all places of business operated by the applicant in this state, a duplicate of the permit must be posted in each place of business where cigarettes are sold. Any person who operates both as a distributor and wholesaler must obtain only one permit; however, if any distributor or wholesaler sell cigarettes at both retail and wholesale, separate permits must be obtained. An applicant must file a bond with the state in an amount not less than $500. Cigarette or tobacco products shall not be sold through a vending machine unless the machine is located in a place where the retailer ensures no person younger than 18 years of age is present or permitted to enter at any time.

Duration One year. July 1 to June 30.

Processing Time Two to three weeks.

Fee Structure Annual State Permit: $100 (issued during July, August, September) $75 (issued during October, November, December) $50 (issued during January, February, March) $25 (issued during April, May, June) Duplicate State Permit: $5 each

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