Tobacco, alternative nicotine and vapor product permits in Iowa are issued locally by city clerks and county auditors. Establishments within a city's limits may apply for a tobacco, alternative nicotine and vapor product permit with the city clerk, while those businesses located in unincorporated areas may apply for a permit with the county auditor.
Follow the link below to visit the Iowa Department of Revenue's website and download a retail tobacco, alternative nicotine and vapor product permit application.
Please note that completed applications must be returned locally.
For questions regarding tobacco, alternative nicotine and vapor product permits, tax stamps and the illegal importation of tobacco, alternative nicotine or vapor products please contact Dawn Johnson at the Iowa Department of Revenue at 515.281.8023.