Cigarette Manufacturer’s Permit

Iowa Department of Revenue


Authorization to purchase cigarette tax stamps from the Department of Revenue and to affix such stamps to individual packages of cigarettes outside of Iowa, prior to their shipment into the state.

Code Citation IC 453A.16

Who Applies Manufacturers who wish to ship cigarettes into the state.

When To Apply A license must be obtained before shipment begins.

Initial Requirements An applicant must file a bond with the state in an amount not less than $5000.

Duration One year. July 1 to June 30.

Processing Time Two to three weeks.

Fee Structure No fees.

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