Iowa Admin. Code r. 701-91.2 - [Effective until 10/12/2022] Sales of stamps
The director or the director's authorized representative shall offer for sale to members of the public, during normal business hours, stamps which are capable of being affixed to taxable substances. The stamps shall be sold at the Hoover State Office Building, fourth floor, Des Moines, Iowa, and at other locations as may be designated by the director
The director shall offer for sale four different stamps:
The director will accept payment for stamps in the form of cash, cashier's check, or money order Payment may not be made by personal check.
The stamps are valid for a period of six months from the date of issuance and the stamps shall contain a statement that the stamps expire after six months from the date of issue. A stamp is "unused" and expires if it has not been affixed to taxable substances within six months of the date of issue.
Stamps may be purchased in person or by mail. Persons (including dealers) purchasing stamps are not required to provide identification such as their name or address when purchasing stamps. Neither the director nor any employee of the department shall reveal any information obtained from a stamp purchaser, nor shall information obtained from a stamp purchaser in the course of purchasing stamps be used against the stamp purchaser in any criminal proceeding, unless the information is independently obtained, except in connection with a proceeding involving taxes due under this chapter from the stamp purchaser against whom a tax was assessed.
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