Any individual or group conducting gambling activities in Iowa must:
Obtain a gambling license from the Iowa Department of Inspections and Appeals, and
Obtain a permanent sales tax permit from the Iowa Department of Revenue
Please contact the Iowa Social and Charitable Gambling Unit at (515) 281-6848 for complete information regarding sports pools and social gambling.
Contact the Iowa Department of Revenue at (515) 281-3114 for more information on sales tax permits.