Iowa Department Of Revenue - Iowa Business Tax Permit Registration printable pdf download

Iowa Department of Revenue

Iowa Business Tax Permit Registration

https://tax.iowa.gov

Please type or print legibly. Complete both pages. Incomplete

4. Previous Owner

applications will delay processing. You are allowed to conduct

If purchasing an existing business, provide prior owner’s name.

business after you submit your application. It may take up to six weeks

before you receive your permit number.

5. Type of Products or Services Sold

1. Location Name/Address

Product/Service

You must provide the street address where your business is located.

Federal Employer Identification Number (FEIN)

6. Sales Tax Permit (no fee)

(If you have applied but not yet received an FEIN, write “applied for”)

This permit is for businesses making sales from an Iowa location.

Start date for selling at retail (MM/DD/YY)

____/____/____

Filing frequency (must check one)

Social Security Number (SSN)

Annually – collect less than $120 tax/year

(Required for sole proprietor or individual single member LLC)

Quarterly – collect less than $500 tax/month

Monthly – collect more than $500 tax/month

Legal name (Sole proprietor or individual single member LLC fill in

Semi-monthly – collect more than $5,000 tax/month

last name, first name)

(electronic payment required)

One quarter only – If you make sales in only one quarter per

Trade name (doing business as)

year.

January – March ____

April – June ____

Location address (Must be a street address. Do not write PO Box.)

July – September____

October – December____

If you make sales in more than one 3 month period, you must

City

State

ZIP

select one of the other filing frequencies.

Sales related taxes and permits (check box if applicable)

A list of Iowa counties is available at https://tax.iowa.gov.

Hotel/Motel (no fee)

IA county name

IA county number

Check this box if your business is a hotel, motel, inn, bed and

breakfast, or cabin with sleeping quarters.

Phone 1

Ext.

Automobile Rental Tax (no fee)

Phone 2

Ext.

If you rent automobiles to customers, you must collect this tax.

Automobile rental tax is always filed quarterly.

Fax

Household Hazardous Material Permit (HHM) (fee)

See Information

Section or

for

explanation of HHM permits.

❑ Regular ($25 fee) ❑ Special ($125 fee or more)

Date business established

When you pay by check, you authorize the Department to

State in which established

convert your check to a one-time electronic banking

transaction.

Mailing Name/Address

Consolidated Sales Tax? See Information Section 6

Send mail to the address provided below. If you want mail sent to

Check box if you have more than one sales tax permit for this

different addresses for different tax types, include a separate sheet

entity and want to file consolidated returns.

listing the mailing addresses by tax type.

Enter the number of locations to file consolidated.

Name

Enter your current consolidated permit number if

0-00-

Mailing address

you want to add a new location.

7. Consumer’s Use Tax Permit (no fee)

City

State

ZIP

This permit is for those located in Iowa who purchase taxable

Phone 1

Ext.

goods or services consumed in Iowa for which sales tax is not paid

when the purchases are made.

Phone 2

Ext.

Start date for making purchases (MM/DD/YY)

____/____/____

Filing frequency (must check one)

Annually – owe less than $120 tax/year

Quarterly – owe more than $120 tax/year

Type of Ownership (must check only one)

See Information Section 3

8. Out-of-State Retailer’s Use Tax (no fee)

Corporation

This permit is for retailers located outside of Iowa making taxable

Partnership

sales in Iowa.

Association

Start date for selling in Iowa (MM/DD/YY)

____/____/____

Government

Filing frequency (must check one)

Limited liability co (LLC) filing on corporation (1120),

Annually – collect less than $120 tax/year

S corporation (1120), or partnership income return (1065)

Quarterly – collect less than $1,500 tax/month

Individual single-member LLC filing on individual income return

Monthly – collect more than $1,500 tax/month

(1040, Schedule C)

Sole proprietor (One person and not an LLC)

78-005a (07/14/15)

Iowa Department Of Revenue - Iowa Business Tax Permit Registration

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