Iowa Code § 321.63: Different places of business.

1. If a transporter or dealer has an established place of business in more than one city, the transporter or dealer shall secure a separate and distinct certificate of registration and number plates for each such place of business.

2. If a dealer has more than one established place of business, the dealer may designate one such location in this state for purposes of keeping all the dealer’s books and records, regardless of the line-make of motor vehicles to which such books and records pertain, by submitting a written certification to the department in a manner approved by the department.