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59 chapters · 1,000 sections in this title.
Iowa Code § 453E.1 Definitions.
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As used in this chapter , unless the context otherwise requires: 1. “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products and devices in this state. 2. “Consumer” means any person who has title to or…
Iowa Code § 453E.2 Administration — rules — intent.
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1. The director shall administer this chapter . The director shall collect, supervise, and enforce the collection of all fees, taxes, and civil penalties imposed under this chapter . 2. The director may adopt rules pursuant to chapter 17A that are necessary to enforce this chapte…
Iowa Code § 453E.3 Device retailers — permits — fees.
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1. Permits required. A person shall not engage in the business of a device retailer at any place of business or through delivery sales, unless the person complies with all of the following: a. The person has received and holds a permit as a tobacco retailer pursuant to section 45…
Iowa Code § 453E.4 Delivery sale of devices — permit — requirements.
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1. A person shall not mail, ship, or otherwise cause to be delivered any device in connection with a delivery sale to any other person within this state unless the person has applied for and holds a device delivery sale permit as provided in this section . 2. All device delivery …