Tobacco, alternative nicotine and vapor product permits in Iowa are issued locally by city clerks and county auditors. Establishments within a city's limits may apply for a tobacco, alternative nicotine or vapor product permit with the city clerk, while those businesses located in unincorporated areas may apply for a permit with the county auditor. City Clerks and County Auditors Follow the link below to download a retail tobacco, alternative nicotine and vapor product permit application. Tobacco, Alternative Nicotine and Vapor Permit Application Please note that completed applications must be returned to your city clerk or county auditor with the applicable fee. Local authorities can download the Word Permit Files by following the links below: Permit File for Cities Permit File for Counties For questions regarding tobacco, alternative nicotine and vapor product permits, tax stamps and the illegal importation of tobacco, alternative nicotine or vapor products please contact the Iowa Department of Revenue at 515.281.6134 or idrcigarette@iowa.gov. You may also follow the link below to view Frequently Asked Questions. Retail Cigarette/Tobacco/Nicotine/Vapor Permits FAQs for City Clerks and County Auditors Retailers Retailer Cigarette/Tobacco Permit FAQs