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Tobacco permits in Iowa are issued locally by city clerks and county auditors. Establishments within a city's limits may apply for a tobacco permit with the city clerk, while those businesses located in unincorporated areas may apply for a tobacco permit with the county auditor.
Download a retail cigarette permit application (PDF)
Please note that completed applications must be returned locally.
For questions regarding tobacco permits, tax stamps and the illegal importation of tobacco, please contact Dawn Johnson at the Iowa Department of Revenue at 515.281.8023.