Gambling and Sales Tax
Gambling Licenses
Plan to apply as soon as you know you will be needing a license.
https://tax.iowa.gov/gambling-games-skill-or-chance-and-raffles
This website has links to both gambling license application and sales tax permit.
Gambling receipts are subject to Iowa sales tax, even for non-profit organizations.
Gambling licenses are needed for ALL “Games of Chance” and Raffles Local Units MUST Apply for Sales Tax Permit to host these games.
Obtain a gambling license from:
Iowa Department of Inspections and Appeals