Title X, FINANCIAL RESOURCES (Ch. 421 - 454)

As a condition for issuance of a permit to, and the continued holding of a valid permit by, a retailer, as defined in sections 453A.1 and 453A.42 , of products regulated under this chapter that are used or consumed on the retailer’s premises, the permit applicant or holder must g…

1. A state or manufacturer’s permit shall not be issued until the applicant files a bond, with good and sufficient surety, to be approved by the director, which bond shall be in favor of the state and conditioned upon the payment of taxes, damages, fines, penalties, and costs adj…

1. The director may prescribe the forms necessary for the efficient administration of this subchapter and may require uniform books and records to be used and kept by each permit holder or other person as deemed necessary. The director may also require each permit holder or other…

The department may, upon application of any manufacturer, issue without charge to the manufacturer a manufacturer’s permit. The application shall contain information as the director shall prescribe and the application shall be submitted to the department electronically. The holde…

1. Every distributing agent in the state, now engaged, or who desires to become engaged, in the business of storing unstamped cigarettes which are received in interstate commerce for distribution or delivery only upon order received from without the state or to be sold outside th…

The department shall make available in electronic form, without charge, to holders of the various permits, forms to enable permit holders to make the reports required to be made under this subchapter . The permit holders shall furnish at their own expense the books, records, and …

1. For the purpose of enabling the department to determine the tax liability of permit holders or any other person dealing in cigarettes or to determine whether a tax liability has been incurred, the department shall have the right to inspect any premises of the holder of an Iowa…

1. A person shall not sell, give, or otherwise supply any tobacco, tobacco products, alternative nicotine products, vapor products, or cigarettes to any person under twenty-one years of age. 2. A person under twenty-one years of age shall not smoke, use, possess, purchase, or att…

For the purpose of enforcing the provisions of this chapter and of detecting violations thereof, the director shall have the power to administer oaths and to require by subpoena the attendance and testimony of witnesses and the production of all relevant books, papers, and record…

Unless a retail permit holder shall also hold a state permit, it shall be unlawful for a retailer to sell or have in the retailer’s possession cigarettes upon which the stamp tax has not been affixed. [C39, § 1556.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.21 ] C93,…

1. If a person holding a permit issued by the department under this subchapter , including a retailer permit for railway car, has willfully violated section 453A.2 , the department shall revoke the permit upon notice and hearing. If the person violates any other provision of this…

1. Subject to this subchapter , a retailer’s permit may be issued by the department to any dining car company, sleeping car company, railroad or railway company. The permit shall authorize the holder to keep for sale, and sell, cigarettes at retail on any dining car, sleeping car…

1. Every common carrier or person in this state having custody of books or records showing the transportation of cigarettes both interstate and intrastate shall give and allow the department free access to those books and records. 2. The director may require by rule that common c…

1. The director shall administer the provisions of this chapter , and shall collect, supervise, and enforce the collection of all taxes and penalties that may be due under the provisions of this chapter . 2. The director may make and publish rules, not inconsistent with this chap…

All of the provisions for the lien of the tax, its collection, and all actions as provided in the uniform sales and use tax administration Act, chapter 423 , shall apply to the tax imposed by this chapter , except that where the sales tax and the cigarette tax may become conflict…

Venue of any civil proceedings filed under the provisions of this chapter to collect the taxes, fees, and penalties levied herein shall be in a court of competent jurisdiction in Polk county, or in any court having jurisdiction. [C39, § 1556.22; C46, 50, 54, 58, 62, 66, 71, 73, 7…

1. a. (1) If after any audit, examination of records, or other investigation the department finds that any person has sold cigarettes without stamps affixed or that any person responsible for paying the tax has not done so as required by this subchapter , the department shall fix…

The department shall notify any person assessed pursuant to section 453A.28 by sending a written notice of the determination by mail to the principal place of business of the person as shown on the person’s application for permit, and if an application was not filed by the person…

1. a. A person, other than a retailer as defined in section 453A.1 or 453A.42 , who violates section 453A.2, subsection 1 , is guilty of a simple misdemeanor. b. An employee of a retailer as defined in section 453A.1 or 453A.42 , who violates section 453A.2, subsection 1 , commit…

The department may employ auditors or other persons to audit and examine the books and records of any permit holder or other person dealing in cigarettes to ascertain whether the permit holder or other person has paid the amount of the taxes required to be paid by the holder or p…

1. If a permit holder fails to keep any of the records required to be kept by the provisions of this subchapter , or sells cigarettes upon which a tax is required to be paid by this subchapter without at the time having a valid permit, or if a distributor, wholesaler, manufacture…

1. All cigarettes on which taxes are imposed or required to be imposed by this subchapter , which are found in the possession or custody, or within the control of any person, for the purpose of being sold, distributed, or removed by the person in violation of this subchapter , an…

The seizure, forfeiture, and sale of cigarettes, tobacco products, and other property under the terms and conditions set out in section 453A.32 , shall not constitute any defense to the person owning or having control or possession of the property from criminal prosecution for an…

Any person who shall invoke the power and remedies of injunction against the department to restrain or enjoin the department from enforcement of the collection of the tax levied herein upon any grounds for which an injunction may be issued shall file such proceedings in a court o…

1. a. With the exception of revenues credited to the health care trust fund pursuant to paragraph “b” , the proceeds derived from the sale of stamps and the payment of fees and penalties provided for under this chapter , and the permit fees received from all state permits issued …

1. A health care trust fund is created in the office of the treasurer of state. The fund consists of the revenues generated from the tax on cigarettes pursuant to section 453A.6, subsection 1 , from the tax on tobacco products as specified in section 453A.43, subsections 1, 2, 3,…

1. Except as otherwise provided in this subchapter , it is unlawful for any person to have in the person’s possession for sale, distribution, or use, or for any other purpose, in excess of forty cigarettes, or to sell, distribute, use, or present as a gift or prize cigarettes upo…

1. Except as provided in section 453A.36, subsection 6 , a retailer shall not sell or offer for sale tobacco, tobacco products, alternative nicotine products, vapor products, or cigarettes through the use of a self-service display. 2. Violation of this section by a holder of a re…

A person who violates a provision of this subchapter is guilty of a fraudulent practice unless otherwise provided in this subchapter . [C39, § 1556.32; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.37 ] 89 Acts, ch 251, §2 C93, §453A.37 2018 Acts, ch 1041, §127 Fraudulent …

Any person who shall print, engrave, make, issue, sell, or circulate, or shall possess or have in the person’s possession with intent to use, sell, circulate, or pass, any counterfeit stamp or previously used stamp, or who shall use, or consent to the use of, any counterfeit stam…

1. A manufacturer, distributor, wholesaler, retailer, or distributing agent, or agent thereof, shall not give away cigarettes or tobacco products at any time in connection with the manufacturer’s, distributor’s, wholesaler’s, retailer’s, or distributing agent’s business or for pr…

1. If a person holding a permit under this chapter or an employee of such a permittee has a reasonable belief based on factual evidence that a driver’s license as defined in section 321.1, subsection 20A, or nonoperator’s identification card issued pursuant to section 321.190 off…

1. All persons required to obtain a permit or to be licensed under section 453A.13 or section 453A.44 having in their possession and held for resale on the effective date of an increase in the tax rate cigarettes, little cigars, or tobacco products upon which the tax under sectio…

When used in this subchapter , unless the context clearly indicates otherwise, the following terms shall have the meanings, respectively, ascribed to them in this section : 1. “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or…

1. a. A tax is imposed upon all tobacco products in this state and upon any person engaged in business as a distributor of tobacco products, at the rate of twenty-two percent of the wholesale sales price of the tobacco products, except little cigars and snuff as defined in sectio…

1. No person shall engage in the business of a distributor or subjobber of tobacco products at any place of business without first having received a license from the director to engage in that business at that place of business. 2. Every application for such a license shall be ma…

1. a. Every distributor shall keep at each licensed place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped…

1. a. (1) On or before the twentieth day of each calendar month every distributor with a place of business in this state shall file a return with the director showing for the preceding calendar month the quantity and wholesale sales price of each tobacco product brought, or cause…

Where tobacco products upon which the tax imposed by this subchapter has been reported and paid are shipped or transported by the distributor to consumers to be consumed without the state or to retailers or subjobbers without the state to be sold by those retailers or subjobbers …

1. Permits required. A person shall not engage in the business of a retailer of tobacco, tobacco products, alternative nicotine products, or vapor products at any place of business, or through delivery sales, without first having received a permit as a retailer. 2. No sales witho…

A retailer shall not mail, ship, or otherwise cause to be delivered any alternative nicotine product or vapor product in connection with a delivery sale unless the retailer meets all of the following conditions: 1. Prior to sale to the purchaser, the retailer verifies that the pu…

1. A delivery sale of alternative nicotine products or vapor products within this state shall be subject to the sales tax provided in chapter 423, subchapter II . 2. The use in this state of alternative nicotine products or vapor products purchased for use in this state through a…

1. The director, or the director’s duly authorized agents, may conduct investigations, inquiries, and hearings for the purpose of enforcing the provisions of this subchapter , and, in connection with such investigations, inquiries, and hearings, the director and the director’s du…

The director shall enforce the provisions of this subchapter . The director may prescribe rules not inconsistent with the provisions of this subchapter for its detailed and efficient administration. In the enforcement of this subchapter the director may call upon any county attor…

1. The department shall develop a tobacco compliance employee training program not to exceed two hours in length for employees and prospective employees of retailers, as defined in sections 453A.1 and 453A.42 , to inform the employees about state and federal laws and regulations …

1. Any person who in any manner knowingly attempts to evade the tax imposed by this subchapter or who knowingly aids or abets in the evasion or attempted evasion of the tax or who knowingly violates the provisions of section 453A.44, subsection 1 , of this subchapter , shall be g…