Railway Car Retail Cigarette Permit
Iowa Department of Revenue
About
A retail cigarette permit which authorizes 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 Any person 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. The applicant must file a bond with the state in the amount of $500.
Duration One year. July 1 to June 30.
Processing Time Two to three weeks.
Fee Structure Annual Permit: $25 Duplicate Permit: $2 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
Cigarette & Tobacco Tax Section
Address
Hoover State Office Building
P.O. Box 10456
Des Moines, IA 50306
Hoover State Office Building
P.O. Box 10456
Des Moines, IA 50306
Phone
(515) 281-6134
(515) 281-6134
Website
https://tax.iowa.gov/
https://tax.iowa.gov/
Email
[email protected]
[email protected]
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