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.
Click here to download a retail cigarette permit application.
http://www.state.ia.us/tax/forms/70014.pdf
Please note that completed applications must be returned locally.
Iowa Permit Distribution map.
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