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Iowa law requires retailers that sell HHMs to obtain an annual permit. This permit carries a $25 fee and is renewable annually on July 1. Some retailers who sell oil, oil filters or lead acid batteries must also participate in a consumer education program.
Permit applications can be accessed at the
Iowa Department of Revenue website:
Iowa Business Tax Permit Registration (HHM information on page 2; section 6).
How do I know if what I sell is a HHM?
If you are not sure if the product you sell is a HHM, read the label. All hazardous product labels contain Globally Harmonized System (GHS) signal words used to designate hazardous materials: Caution, Warning, Danger or Toxic. Additional information can be found on the What are HHMs? page.
Household Hazardous Materials Reference List (SD0042) - This reference list is not intended to identify all HHM products but simply to demonstrate the types of products considered to be HHMs.
Why does it say “voluntary” under the CRT sign?
Retailers selling CRTs are not required by Iowa law to accept used CRTs for recycling and reuse. However, retailers may voluntarily accept used CRTs for recycling and reuse or post a sign which describes the hazardous nature of CRTs and indicates where consumers can take used CRTs for recycling and reuse.
I sell HHMs but I sell them door-to-door. I’m not really a retailer; do I still need a permit?
Yes. You are considered an independent contractor and an HHM permit is required. The company you work for may apply for a single permit on behalf of all independent contractors in lieu of individual permits. If your company does not obtain a permit to cover its agents, the requirement of obtaining an HHM permit is your responsibility. Manufacturers or distributors that utilize independent agents to sell person to person at a consumer’s home may purchase one permit at a fee of $25 for the first $3 million in sales of household hazardous materials, plus $100 for each subsequent increment of $3 million in sales of HHM.
For example, a company that sells door to door with $7 million in gross sales of HHM would owe $125 ($25 for the first $3 million and $100 for the second increment of $3 million)
What if my business sells via direct mail or over the internet and I have no inventory at my location?
If you are selling HHMs to consumers in the state of Iowa and collecting Iowa sales taxes on those transactions, you are required to obtain a permit.
What if I only sell a small amount of HHM products?
The amount of HHMs does not matter, nor does the price that you charge. If a HHM product leaves your place of business with a customer, then a permit is required to conduct that transaction.
HHM Retailers Consumer Education Program
If you have a question about the HHM Retailers Consumer Education Program, contact the Iowa Department of Natural Resources at 515-725-8200.
HHM Retailer Permit
Please contact the Iowa Department of Revenue at 515-281-3114 for questions regarding:
Retailers that sell Cathode Ray Tube (CRT) televisions or computer monitors may voluntarily choose to accept CRTs for reuse and recycling or post a DNR-provided sign with the nearest location were CRTs are collected for recycling or reuse.
Retailer signs and consumer information materials are available free of charge from the DNR. Download the materials below, use the
online request form or request them by mail:
Iowa Department of Natural Resources
Attn: Retailers Consumer Education Program
502 E. 9th St.
Des Moines, Iowa 50319-0034