Delivery Seller Permit

Iowa Department of Revenue


Permit authorizing delivery sales of alternative nicotine products and vapor products in Iowa.

Code Citation IC 453A.13

Who Applies Any retailer who makes delivery sales of alternative nicotine products or vapor products in Iowa.

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

Initial Requirements An application shall be filed and a permit obtained for each place of business owned or operated by a retailer located in Iowa. For out-of-state retailers, a permit shall be issued for the out-of-state retailer\’s principal place of business. An applicant must file a bond with the state in an amount not less than $500. Prior to a sale, the retailer must verify the purchaser is at least 18 years of age by either using a commercially available database that is regularly used by government and businesses for the purpose of age and identity verification or by requiring a signature of a person who is at least eighteen years of age before the shipping package is released to the purchaser.

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