Cigarette & Tobacco

Yes. Form 70-015 must be completed annually. If you are a retailer and a wholesaler you must keep your wholesale stock separate from your retail stock.

No. Cigarette and tobacco sales must be in person to insure the customer is 21 or older.

Note: Iowa Governor Kim Reynolds signed a bill into law on June 29, 2020 that raised the minimum age for a person to purchase, use, or sell tobacco, tobacco products, alternative nicotine products, vapor products, and cigarettes in Iowa from 18 to 21 years old.

Only if you become an Iowa Tobacco Distributor and file monthly returns paying the Iowa tax due.

No. Only approved brands can be sold in Iowa. For a listing of the approved products, see Current Reports.

Cigarettes or tobacco products can be sold from a vending machine if no one younger than 21 is present or permitted within the location at any time. If anyone under 21 can be present, the permit type must be changed to over-the-counter sales. In addition, no permit can be issued if other nontobacco products (other than matches) are sold from the same vending machine. The retailer will also need a Cigarette Vendors Permit. This permit is issued from the Iowa Department of Revenue and form 70-015 must be completed.

Note: Iowa Governor Kim Reynolds signed a bill into law on June 29, 2020 that raised the minimum age for a person to purchase, use, or sell tobacco, tobacco products, alternative nicotine products, vapor products, and cigarettes in Iowa from 18 to 21 years old.

If they want a permit for cigarette vending machines, in addition to the steps outlined above, you must email, fax, or mail a copy of all completed applications to:

• Email: IDRCigarette@iowa.gov
• Fax: 515-281-3114
• Mail:
  • Iowa Department of Revenue
    PO Box 10472
    Des Moines IA 50306-0472

Yes, as long as you charge the full minimum price and charge the sales tax. The sales tax exemption does not apply for cigarettes. If they want to buy cigarettes without the sales tax, they need to buy them from an Iowa Distributor or Wholesaler.

No. The cigarette and tobacco tax is already added to your cost of the product. However sales tax must be added to the sales price.

You can subscribe to updates from GovDelivery, also located at the bottom of our website.

A 4% mark up for the Iowa Distributor and an 8% mark up for the Iowa Retailer is already figured into the minimum price formula and shown on the minimum price listing. You may sell cigarettes at a price that is higher than the minimum.

Complete form 70-014 and take the completed application to your city clerk, if the selling location is within city limits, or the county auditor, if the selling location is outside city limits. All items on the form must be completed.

Cigarettes will have an Iowa Cigarette Tax Stamp on the bottom of the pack. Your tobacco invoice should indicate the Iowa tobacco tax is included.

The price of a retail permit depends on the location of the business and the month issued.

Yes and you must become an Iowa Tobacco Distributor and file monthly returns paying the Iowa tax due, if you are purchasing Shisha Tobacco without Iowa Tax. You must also register and remit Iowa Sales Tax.

If the new location is within the same jurisdiction, the permit is exchanged for a new permit at no charge. The retailer must still fill out a new application with the new location information and a copy of this application should then be forwarded to IDR as identified above.

If the location is in a different jurisdiction, the old permit is surrendered and a new application must be completed and a fee must be collected by the new jurisdiction.

Yes, if the permit is voluntarily surrendered. The amount of the refund depends on the date the permit is surrendered and the fee paid. The refund amounts are:

• July – September = ¾ of the amount fee
• October – December = ½ of the amount fee
• January – March = ¼ of the amount fee
• April – June = No refund given

No. The new owner must apply for a new permit.

Yes.

Yes. View a listing of the current minimum price.

No.

The location is subject to seizure of the non-Iowa stamped cigarettes or untaxed tobacco products. Iowa tax and a civil penalty starting at $200 will be assessed.

There are escalating penalties starting at $200 for operating without a permit.

Contact both the Iowa Department of Revenue (IDR) and the local police non-emergency number to report them. Selling cigarettes, tobacco products, alternative nicotine products, or vapor products without a permit is a violation of Iowa Code section 453A.36.

You can be charged an escalating penalty starting at $200 for the first offense.

Any person or business selling cigarettes, tobacco products, alternative nicotine products, or vapor products at retail in Iowa must have a valid Iowa retail permit from the local jurisdiction in which the person or business operates. If the applicant operates in more than one local jurisdiction, they must obtain a permit in each of those jurisdictions.

All retail cigarette/tobacco/nicotine/vapor permits expire each year on June 30. Obtain and use an updated form from our website each year

Cigarettes or tobacco products may only be purchased from an Iowa Cigarette or Tobacco Distributor. For a listing of Iowa cigarette and tobacco distributors, see the Cigarette and Tobacco Permit List.

List up to three partners or corporate officers within the fields included on the form. Do not include a separate list of partners or corporate officers.

The application must be signed by an individual authorized to sign on the business’s behalf. Applications should only be approved if signed by an authorized party. Applications should not be accepted or approved if there is no signature.

Yes. The retailer should submit a list of their known suppliers if applicable. The retailer should also submit a list of the types of known customers they intend to sell to. 

For example, a retailer located in Clinton, Iowa who sells to consumers in that city and from nearby could submit: “Cigarette customers over age 21 in Clinton and the surrounding area.” A retailer does not need to list individual customers by name.

When a retail permit is suspended or canceled, whether by voluntary surrender or revocation, the local jurisdiction must notify IDR within 30 days. 

Send notifications to iapledge@iowaabd.com.

You can contact the Cigarette and Tobacco section at: IDRCigarette@iowa.gov or call (515) 281-3114.

You can contact IDR at IDRCigarette@iowa.gov and the Office of the Attorney General at 515-281-5846.

Tobacco Tax Bureau – this is a link to Federal Tobacco Questions and Answers: www.ttb.gov/tobacco/index.shtml