Consumers Use Tax Permit
Iowa Department of Revenue
About
Businesses which make purchases of supplies or equipment for their own use in Iowa must register to pay the 6% Iowa use tax if sales tax is not paid on these purchases.
Code Citation IC 423.5
Who Applies Businesses purchasing tangible personal property or taxable services from an out-of-state source for use in Iowa must obtain a permit if the seller does not collect Iowa sales tax.
When To Apply Application for the Consumer\'s Use Tax Permit must be filed with the Department of Revenue before making taxable purchases. Tax will be paid on a quarterly basis.
Initial Requirements Does not pertain.
Duration Once issued, a Consumer\'s Use Tax Permit is effective until canceled.
Processing Time 4-6 weeks. Submitting the application electronically on the Department website speeds the process.
Fee Structure None.
Renewal Requirements Does not pertain.
Exam Does not pertain.
Additional Information Businesses purchasing tangible personal property or taxable services from an out-of-state source for use in Iowa must obtain a permit if the seller does not collect Iowa sales tax.
Services Provided
Service Category
- Service SubCategory
Contact Information
Taxpayer Services
Taxpayer Services
Address
1305 E. Walnut St
Des Moines, IA 50319
1305 E. Walnut St
Des Moines, IA 50319
Phone
(800) 367-3388
(800) 367-3388
Website
https://tax.iowa.gov/
https://tax.iowa.gov/
Email
[email protected]
[email protected]
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