An Iowa Retail Cigarette Permit is a license issued by the Iowa Department of Revenue which allows retailers to sell cigarettes and other tobacco products in the state. The permit is required for any business that sells cigarettes, including convenience stores, gas stations, and other retail stores. There are two types of Iowa Retail Cigarette Permits: a Basic Permit and a Master Permit. The Basic Permit is required for all retailers who sell cigarettes and must be renewed every two years. The Master Permit is required for retailers who sell more than 500,000 packs of cigarettes per year and must be renewed annually. A valid Iowa Retail Cigarette Permit is required in order to legally sell cigarettes in the state of Iowa.