Sales Tax and Special Events - Temporary Permits

A sponsor is a person who runs the show or event.

Special events are any type of show, flea market, road side stand or event where vendors offer products or services for sale. The sponsor of the event should complete the Sponsor Registration Form, below.

Temporary Iowa sales tax permits will be issued to the sponsor of the event. The sponsor delivers the temporary permits to the vendors. Each vendor completes the temporary permit and submits the return and payment within 10 days after the end of the event.

Sponsors

Please complete the Sponsor Registration Form, below. We will send you a sponsor report and temporary Iowa sales tax permits for the event's vendors. Complete the sponsor report and return it to us. Deliver the temporary sales tax permits to the vendors.

Sponsor Registration Form

A vendor is a person who sells the product.

Vendors who need temporary sales tax permits should contact the sponsor of the event or contact our Special Events staff at 515-725-0259.  Each vendor completes the temporary permit and submits the return and payment within 10 days after the end of the event.

If you are a vendor at 3 or more special events in Iowa within a one year time period, you should obtain a permanent Iowa sales tax permit. Vendors who have permanent Iowa sales tax permits will report their sales and tax collected on their regular returns as usual.

Not sure if you need a permit?

Contact Taxpayer Services by telephone at 515-281-3114 or 1-800-367-3388. You may also contact us by eMail.

What is taxable?

Vendors who have questions about what is taxable or how to complete the sales tax return should review our FAQs or contact Taxpayer Services by telephone at 515-281-3114 or 1-800-367-3388. You may also contact us by eMail.

An exhibitor shows/demonstrates products.

Exhibitors who do not sell products do not need sales tax permits.

09/13/13