Railway Car Retail Cigarette Permit

Iowa Department of Revenue

About

Permit authorizing a dining car company, sleeping car company, railroad or railway company traveling in, through, or across Iowa, to keep for sale, and sell, cigarettes at retail.

Code Citation IC 453A.23

Who Applies Company or person on behalf of the company operating a dining or sleeping car company, railroad, or railway company wishing to sell cigarettes at retail. 

When To Apply A permit must be obtained before sales begin.

Initial Requirements Although only one permit is required for all cars operated by the applicant in this state, a duplicate of the permit must be posted in each railway car where cigarettes are sold or stored. An applicant must file a bond with the state in an amount not less than $500.

Duration One year. July 1 to June 30.

Processing Time Two to three weeks.

Fee Structure Annual Permit: $25 (issued during July, August, September) $18.75 (issued during October, November, December) $12.50 (issued during January, February, March) $6.25 (issued during April, May, June) Duplicate State Permit: $2 each

Renewal Requirements June 30 of each year.

Exam Does not pertain.

Additional Information None.

Services Provided

Service Category

  • Service SubCategory
Address
Hoover State Office Building
P.O. Box 10456
Des Moines, IA 50306