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Household Hazardous Materials:
A retailer offering for sale or selling a household hazardous material (HHM) shall obtain a valid permit for each place of business owned or operated by the retailer. All permits expire on June 30 of each year. Every retailer offering for sale or selling an HHM product must submit an annual application by July 1 of each year and a fee of twenty-five dollars ($25) to the Department of Revenue for a permit upon a form provided by the Department of Revenue. Permits are nonrefundable, are based upon an annual operating period, and are not prorated. Special Permit: A manufacturer or distributor of HHMs, which authorizes retailers and independent contractors to sell HHM products on a person-to-person basis often in the customer's home, may obtain a single $25 HHM permit on behalf of its authorized retailers, in lieu of individual permits for each retailer. However, if gross retail sales (in state) are three million dollars ($3,000,000) or more an additional permit fee of one hundred dollars ($100) for each subsequent increment of three million dollars ($3,000,000) of gross retail sales in the state up to a maximum permit fee of three thousands dollars ($3,000) is required. For questions about the payment of the permit fee, address or name changes, contact the Iowa Department of Revenue at (515) 281-3363. The HHM Retailer Permit can be downloaded and printed at http://www.state.ia.us/tax/forms/78005.pdf. For other questions regarding HHM retailer permits or if you are unsure whether you need a permit, contact the DNR at (515)281-4367. HHM Reference List Click here for a reference list of common household hazardous materials products. This list is not intended to list all HHM products but simply to demonstrate the types of products considered an HHM.
DNR Contact:
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