List items for 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.
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.
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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 depends on the location of the business and the month issued.
| Location | Jul-Sep | Oct-Dec | Jan-Mar | Apr-Jun |
|---|---|---|---|---|
| Outside of city limits | $50.00 | $37.50 | $25.00 | $12.50 |
| City of less than 15,000 | $75.00 | $56.25 | $37.50 | $18.75 |
| City of 15,000 or more | $100.00 | $75.00 | $50.00 | $25.00 |
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.
Yes. If the location is in a different jurisdiction, the old permit is surrendered and a new application and fee must be submitted to the new jurisdiction. If the new location is within the same jurisdiction, the permit is exchanged for a new permit at no charge.
Yes. See Iowa Code 453A.13 (4) for information.
No.
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.
You can be charged an escalating penalty starting at $200 for the first offense.
Any person selling cigarettes, tobacco products, vapor products, or alternative nicotine products must have a valid retail permit. Whether selling one type of product or a combination of products, only one permit is required.
The permit expires each year on June 30.
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.
You can contact the Cigarette and Tobacco section at: IDRCigarette@iowa.gov or phone (515) 281-3114.
Start with your city clerk’s office or the county auditor’s office. You can also contact the Attorney General’s Office at (515) 281-8480.
Tobacco Tax Bureau – this is a link to Federal Tobacco Questions and Answers: http://www.ttb.gov/tobacco/index.shtml