Business Permit Registration

Business Permit RegistrationBusiness Permit Registration.

Permit Registration Overview.

Your business must register for a separate permit number for the following tax types:

Sales Tax Automobile Rental Tax Hotel/Motel Tax Consumer’s Use Tax Retailer’s Use Tax Withholding Tax Water Service Excise Tax.

After you have completed your registration request, retain a copy for your records. You may begin to collect tax immediately; your copy will serve as the proof of registration until you receive your permit number. You will receive a letter containing your Business eFile Number (BEN), your permit number and instructions on how to file and remit taxes. Please allow up to 6 weeks from the time you submit your application to receive your documents in the mail.

Request a Copy.

You can request a copy of your permit and Business eFile (BEN) Letter by completing form 92-035 available within the Tax Forms Index.

Online Permit Business Registration.

The Iowa Department of Revenue wants to make registering your business as easy as possible. Online registration simplifies your process and expedites your permit issuance. These permits are free of charge.

You can register online for a business permit for the following tax types:

Sales Tax Automobile Rental Tax Hotel/Motel Tax Consumer’s Use Tax Retailer’s Use Tax Withholding Tax.

Before you begin the online registration process, please ensure you have your Federal Employer Identification Number (FEIN) available. The FEIN is issued by the Internal Revenue Service (IRS). Corporations, Partnerships, Limited Liability Companies, and Associations must also have each Business Owner’s full name and Social Security Number (SSN) available.

Note : If you already registered for a permit in the past you only need to apply once.

Change a Permit.

If your business has any of the following changes, the Iowa Department of Revenue needs to be notified.

Business Name Physical Location: For sales tax, if your new location is in a different county than originally established, the owner must cancel the original permit and complete the online business registration process to establish a new permit. Mailing Address Corporate Officer(s), Partner(s), or Responsible Party Change: Permits are not transferable from one owner to another. If the business owner changes, the owner must cancel the original permit and complete the online business registration process to establish a new permit. To request a change in your filing frequency To reinstate a permit that has not been revoked.

Can’t change online? Complete an Iowa Business Tax Change Request, 92-033.

Cancel a Permit.

Once issued, a permit is effective until it is canceled by the owner or revoked by the Department. If you are closing your business, you must cancel all tax permits and file returns through the permit cancellation date to avoid future communications from the department.

Can’t cancel online? Complete an Iowa Business Tax Cancellation, 92-034 to cancel a permit.

Power of Attorney.

If you plan to use a third party (such as an accountant or attorney) to assist in your business activities, complete a Power of Attorney form at the time you apply for your tax permit(s). The Iowa Department of Revenue will not disclose any confidential information until a valid Power of Attorney has been received.

Common Questions.

Q. How do I reinstate my permit? A . To reinstate a permit, please complete the Change Form.

Q. What should my filing frequency be? A. To determine the filing frequency, visit the Filing Frequencies and Return Due Date page.

Q. How do I establish a Direct Pay Permit? A. Some qualified purchasers, users, and consumers of tangible personal property or taxable services may remit the tax directly to the Department rather than to their suppliers. Learn more about Direct Pay Permits .

To apply for a direct pay permit you must complete an Application for Direct Pay Permit Registration, 78-011 .

Q. I have not received my permit yet but need to file. What do I do? A. The department will accept a one-time paper filing. Complete the applicable paper form and remit full payment to the department.

Q. I cannot locate by Business eFile Number (BEN). How do I get another copy? A. Send an email to idr@iowa.gov and provide the business name of your tax permit, Iowa tax permit number (if applicable), requestor’s name, requestor’s ten-digit phone number, and requestor’s email address. The Iowa Department of Revenue will mail you a copy of your Business eFile Number (BEN), your permit number and instructions on how to file and remit taxes.

Q. I attended a temporary event, such as a craft show, do I need a permit? A. Yes. Complete the Online Business Application . Taxpayers only need to apply once for a permit and will remain active until the permit is canceled.

Q: What do the permit numbers look like? A: It varies by the tax type.

Withholding: 211234567001 Sales Tax: 123456789 Retailer’s Use Tax: 200111111 Consumer’s Use Tax: 912345678 Direct Pay: 123945678 Consolidated Sales Tax: 000009999 Motor Fuel Supplier: 704012345 Motor Fuel Restrictive Supplier: 705012345 Motor Fuel Importer: 706012345 Motor Fuel Blender: 707012345 Motor Fuel Storage Facility: 714012345 Motor Fuel Transportation: 715012345 LPG Dealer: 701012345 LPG User Permit: 702012345 LPG Consolidated: 700012345.