--- title: "Do I need a seller's permit to sell on eBay in Iowa?" description: "No Iowa sales tax permit if you sell only through marketplaces that collect Iowa tax. Any direct retail sale needs a permit, issued at no charge." canonical: https://resellerindex.com/tax/sellers-permit/iowa/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Iowa # Do I need a seller's permit to sell on eBay or Poshmark in Iowa? No: the Iowa Department of Revenue says a seller who only makes Iowa retail sales through a marketplace whose facilitator collects Iowa sales tax and local option tax does not need an Iowa sales tax permit or to file Iowa sales tax returns. Any retail sale you make yourself in Iowa (your own site, Facebook, a craft show booth) needs a sales tax permit, available at no charge through GovConnectIowa; the Department says selling without one is a serious misdemeanor, and Iowa issues no temporary permits. Iowa calls it a sales tax permit, issued by the Iowa Department of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Iowa in short - **Sell only on marketplaces that collect the tax:** No: the state says registration is not required - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; no fee - **Resale certificate:** Iowa Sales/Use/Excise Tax Exemption Certificate (31-014) - **Garage and occasional sales:** Exempt: no more than two separate selling events in 12 months - **Where to register:** [GovConnectIowa (or Iowa Business Tax Permit Registration, form 78-005)](https://revenue.iowa.gov/taxes/business-permit-registration) ## If you sell only on eBay, Poshmark and other marketplaces If a marketplace seller only makes retail sales in Iowa through a marketplace and the facilitator collects Iowa sales tax and local option tax, the seller does not need a permit or to file returns; the facilitator reports the tax. Iowa counts consignment stores, auctions and online marketplaces as marketplace facilitators, and flea markets or craft fairs can be too. The rule: Iowa Code § 423.14A. > "the marketplace seller does not need to obtain an Iowa sales tax permit or file Iowa sales tax returns" Iowa Department of Revenue, [Remote Sellers and Marketplace Facilitators](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators), Sellers that only make Iowa sales through a marketplace that collects Iowa sales tax > "Marketplace facilitators include consignment stores, auctions, and online marketplaces." Iowa Department of Revenue, [Remote Sellers and Marketplace Facilitators](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators) Iowa's state sales and use tax rate is 6%, and many cities and counties add a 1% local option tax. Since July 1, 2019, a marketplace facilitator that makes or facilitates $100,000 or more in Iowa sales collects Iowa tax on every taxable sale through its marketplace, whatever the seller's location or volume; Iowa law doesn't let facilitator and seller agree otherwise. Sources: [Remote Sellers and Marketplace Facilitators](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators); [Iowa Code § 423.14A, Remote sales and marketplace sales (2026)](https://www.legis.iowa.gov/docs/code/423.14a.pdf); [Marketplace Seller State Guidance](https://www.streamlinedsalestax.org/for-businesses/marketplace-sellers); [Frequently Asked Questions: Permits](https://revenue.iowa.gov/permits-licensing/frequently-asked-questions/permits). ## If you also sell direct: your own site, Facebook, flea markets, consignment Anyone making a retail sale in Iowa must get a sales or use tax permit. A seller with a physical presence in Iowa collects tax on its non-marketplace sales however small they are, and reports marketplace sales as a deduction on its return. Iowa issues only permanent permits: at a temporary event you give the sponsor your name, address and permit number. - **Fee:** No charge: the Department says the permit is available at no charge. - **Renewal:** None: you apply once and the permit stays active until it is canceled; a canceled business tax permit isn't reinstated, so a business applies for a new one. - **Register:** [GovConnectIowa (or Iowa Business Tax Permit Registration, form 78-005)](https://revenue.iowa.gov/taxes/business-permit-registration) > "Anyone making a retail sale in Iowa must obtain a sales or use tax permit from the Iowa Department of Revenue. Selling without a permit is a serious misdemeanor. The permit is available at no charge." Iowa Department of Revenue, [Frequently Asked Questions: Sales Tax](https://revenue.iowa.gov/taxes/frequently-asked-questions/sales-tax), How do I apply for a tax permit? Sources: [Frequently Asked Questions: Sales Tax](https://revenue.iowa.gov/taxes/frequently-asked-questions/sales-tax); [Remote Sellers and Marketplace Facilitators](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators); [Special Events - Sales/Use Tax Permits](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/special-events-tax-permits); [Frequently Asked Questions: Permits](https://revenue.iowa.gov/permits-licensing/frequently-asked-questions/permits). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Iowa Sales/Use/Excise Tax Exemption Certificate (31-014)](https://revenue.iowa.gov/media/2265/download?inline=) - **Do you need your own permit to give one?** Not in every case: see the state's rule below A buyer for resale checks Resale on Form 31-014 and gives it to the supplier within 90 days of the sale, for one purchase or as a blanket certificate that lasts until revoked or until 12 months pass with no purchases. The instructions say any person in the business of selling who buys for resale may claim the exemption and may not be required to have a permit; a retailer with a permit enters its number. If goods bought for resale are used another way, the buyer owes the tax. ### Thrift stores, estate sales and yard sales The Department says tax must still be collected when used items are sold at events, even though tax may have been paid when they were first bought for your own use, and that tax paid on items bought for your own use isn't refunded even if they are sold later. ### Misusing a certificate Form 31-014 is signed under penalties of perjury or false certificate. > "The purchaser may act as either a retailer or wholesaler and may not be required to have a sales and use tax permit." Iowa Department of Revenue, [Iowa Sales/Use/Excise Tax Exemption Certificate, 31-014 (09/08/2025)](https://revenue.iowa.gov/media/2265/download?inline=), Instructions, General Information about Exemptions: Resale Sources: [Iowa Sales/Use/Excise Tax Exemption Certificate, 31-014 (09/08/2025)](https://revenue.iowa.gov/media/2265/download?inline=); [Frequently Asked Questions: Permits](https://revenue.iowa.gov/permits-licensing/frequently-asked-questions/permits). ## Garage sales, yard sales and other occasional sales Exempt: no more than two separate selling events in 12 months. A casual sale is exempt if it is nonrecurring and the seller isn't in the business of selling (or, if it is, the sale is outside its regular course of business). Two separate selling events in 12 months are nonrecurring; three are recurring, and tax applies from the third. An event held consistently over the years is recurring even if it happens once a year. Vehicles, ATVs, boats and aircraft never qualify. The rule: [Iowa Code § 423.3(39)](https://www.legis.iowa.gov/docs/code/423.3.pdf). > "Three separate selling events within a 12-month period are considered recurring. Tax applies beginning with the third separate selling event." Iowa Department of Revenue, [Iowa Sales and Use Tax Guide](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide), Casual Sales > "of a nonrecurring nature, by the owner, if the seller, at the time of the sale, is not engaged for profit in the business of selling tangible personal property" Iowa Legislature, [Iowa Code § 423.3, Exemptions (2026)](https://www.legis.iowa.gov/docs/code/423.3.pdf), § 423.3(39)(a)(1), “casual sales” means sales Sources: [Iowa Sales and Use Tax Guide](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide); [Iowa Code § 423.3, Exemptions (2026)](https://www.legis.iowa.gov/docs/code/423.3.pdf). ## Worked examples ### Marketplace-only seller in Des Moines Every Iowa sale goes through marketplaces whose facilitators collect Iowa sales tax and local option tax. No permit and no Iowa sales tax returns, per the Department. ### An Iowa seller with a craft show table You sell $10,000 a year through a marketplace that collects and $2,000 at shows. With a physical presence in Iowa you need a permit for the $2,000, whatever the volume; on your return you report $12,000 gross and deduct the $10,000 the marketplace collected on. At 6% state tax, a $50 show sale carries $3.00, or $3.50 at 7% where the 1% local option tax applies. ### Selling through an Iowa consignment shop The Department lists consignment stores among marketplace facilitators. If the shop is a facilitator that collects Iowa tax on your items, those are marketplace sales on which you don't collect. ### Three yard sales in a year Two separate selling events in 12 months are casual; the third is recurring, and tax applies from that third event. ## Edge cases and details - Physical presence in Iowa means any permanent or temporary place of business, employee or representative, or property in Iowa; setting up a temporary booth at a fair or trade show is the Department's own example. - A remote seller outside Iowa adds marketplace and non-marketplace Iowa sales to test the $100,000 threshold, then collects only on its own non-marketplace sales. - Iowa Code § 423.14A relieves a facilitator that relied on incorrect information from the seller, and then the seller and the buyer are liable for the uncollected tax. - Sponsors of flea markets, craft shows and similar events register the event and must get a permit number or good faith statement from each vendor; exhibitors who only show products don't need permits. - Registered sellers file returns even for periods with no sales. ## What to do 1. Marketplace-only: keep each marketplace's records showing it collected Iowa tax; check with the marketplace if you're unsure, as the Department suggests. 2. Any direct sales in Iowa: get a permit (free) through GovConnectIowa before selling, and report marketplace sales as a deduction on your return. 3. Buying inventory for resale: give suppliers Form 31-014 with Resale checked, within 90 days of the sale. 4. Approaching a third sale event in 12 months? Check with a tax professional about whether you've become a retailer. ## Common questions ### Is an Iowa sales tax permit free? Yes. The Department says the permit is available at no charge, and it stays active until canceled. ### Does Iowa have a temporary sales tax permit for craft shows? No. The Department doesn't issue temporary permits; at an event you give the sponsor your name, address and permanent permit number. ### Can I use an Iowa resale certificate without a permit? Form 31-014's instructions say a person in the business of selling who buys for resale may claim the exemption and may not be required to have a permit; a retailer that has a permit enters the number. ### How many garage sales can I have in Iowa before collecting tax? Two separate selling events in 12 months are casual sales. Tax applies beginning with the third. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Iowa: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/iowa/) - [Indiana: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/indiana/) - [Kansas: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/kansas/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Iowa's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Iowa Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Iowa Department of Revenue: [Remote Sellers and Marketplace Facilitators](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators); read Oct 23, 2026. Marketplace-only sellers need no permit; consignment stores and events as facilitators; physical-presence sellers. - Iowa Legislature: [Iowa Code § 423.14A, Remote sales and marketplace sales (2026)](https://www.legis.iowa.gov/docs/code/423.14a.pdf); read Oct 23, 2026. Marketplace facilitator statute; seller liable where facilitator relieved. - Streamlined Sales Tax Governing Board: [Marketplace Seller State Guidance](https://www.streamlinedsalestax.org/for-businesses/marketplace-sellers), dated Jun 22, 2020; read Oct 23, 2026. Iowa entry: marketplace-only sellers don't register. - Iowa Department of Revenue: [Frequently Asked Questions: Sales Tax](https://revenue.iowa.gov/taxes/frequently-asked-questions/sales-tax); read Oct 23, 2026. Permit required for retail sales, no charge, serious misdemeanor. - Iowa Department of Revenue: [Frequently Asked Questions: Permits](https://revenue.iowa.gov/permits-licensing/frequently-asked-questions/permits); read Oct 23, 2026. 6% state rate, 1% local option, used items at events, sponsors, no reinstatement. - Iowa Department of Revenue: [Special Events - Sales/Use Tax Permits](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/special-events-tax-permits); read Oct 23, 2026. No temporary permits; event sponsors register. - Iowa Department of Revenue: [Iowa Sales/Use/Excise Tax Exemption Certificate, 31-014 (09/08/2025)](https://revenue.iowa.gov/media/2265/download?inline=), dated Sep 8, 2025; read Oct 23, 2026. Form and instructions: resale, 90 days, blanket certificates, permit not always required. - Iowa Department of Revenue: [Iowa Sales and Use Tax Guide](https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide); read Oct 23, 2026. Casual sales: nonrecurring and recurring events. - Iowa Legislature: [Iowa Code § 423.3, Exemptions (2026)](https://www.legis.iowa.gov/docs/code/423.3.pdf); read Oct 23, 2026. § 423.3(39): casual sales defined. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. 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