All artists are required to individually apply for an Iowa Tax Permit. The application is free, and can be accessed on the following page: https://tax.iowa.gov/iowa-sales-and-use-tax-guide#permit . Choose the online or PDF application for the Iowa Business Registration for Tax Permit form under the “Sales Tax Permit Information” header.
Below is a guide for filling out the form.
- Legal Business Name: Your personal name.
- Business Trade Name: Your business’s name. If you sell your work under your legal name and/or don’t have an “also known as” name to list, leave this section blank
- Business Location, City, and Zip code: Your personal residence. Must be a street address, not a Post Office box.
- Location County:
o Iowa residents – choose the county associated with your personal address.
o Non-Iowa residents: select “Out of State – 00”.
- Date business was established: If you do not know the exact date when you began selling your work, approximate a close guess.
- Primary Phone: Your preferred personal/business phone number.
- Primary Activity (Product/Service on paper form): Artwork
- Type of Business Ownership: Sole Proprietor OR Individual single-member LLC.
- Social Security Number: Your personal SSN.
- Date which business was established: If you do not know the exact date when you began selling your work, approximate a close guess.
- State in which business was established: Your home state.
o Iowa Residents: Sales Tax Permit
o Non-Iowa Residents and Non-U.S.A. Residents: Retailer’s Use Tax
- Starting date for making sales in Iowa: MM-DD-YY (first day of the Festival. Example: 06-22-18)
- How much use tax do you expect to owe (applies to both Sales Tax Permit and Retailer’s Use Tax applications): Annually – collect less than $120 tax/year.
Use the green question mark boxes on the form for help.
If you have further questions, call the Iowa Department of Revenue at (515) 281-3114 or 1-800-367-3388.
Each artist is responsible for the collection and reporting of all applicable taxes.