Device Delivery Seller Permit

About

Permit authorizing delivery sales of devices to Iowa consumers.  A device is any equipment or product, made in whole or in part of glass or metal, that is designed for use in inhaling through combustion tobacco, hemp, other plant materials, or a controlled substance.

Code Citation IC 453E.4

Who Applies Any retailer who makes device delivery sales to Iowa consumers. 

When To Apply Beginning January 2025, application must be made and a permit issued before device delivery sales begin.

Initial Requirements Applicants must apply for or possess a sales tax permit, a tobacco retailer license, a device retailer permit and a delivery seller permit before a device delivery seller permit will be issued.  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. Applicants are not required to file a bond.  Prior to a sale, the retailer must verify the purchaser is at least 21 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 obtaining a copy of a valid government-issued document that provides name, address, and date of birth of the purchaser.  The retailer must also require a signature of a person who is at least 21 years of age before the shipping package is released to the purchaser.  Shipments shall be conspicuously labeled with the words: “CONTAINS DEVICE: SIGNATURE OF PERSON AGE 21 OR OLDER 24 REQUIRED FOR DELIVERY.”

Duration One year. July 1 to June 30.

Processing Time Two to three weeks.

Fee Structure $1,500 

Renewal Requirements June 30 of each year.

Exam Does not pertain.

Additional Information Permit fees are nonrefundable and not prorated.