2025 Iowa Acts, Senate File 612, Division I, establishes an electronic filing requirement for all filings under Iowa Code chapter 453A (cigarettes, tobacco, vapor products, and alternative nicotine products). This bill also requires brand specific reports, required under Iowa Code chapter 453D, to be submitted electronically. Under the bill, any document or information that is not submitted electronically will not be considered a valid submission. Further, anyone who fails to timely and electronically file a return, report, or other document required under Iowa Code chapter 453A, or a brand specific report required under Iowa Code chapter 453D, is subject to a civil penalty.
The Department will have self-paced video tutorials (available soon) on the Department’s website and YouTube channel.
What changes will be made?
Tobacco retailers must use GovConnectIowa to electronically submit their applications, including any applicable fees, for a retail tobacco permit. This requirement begins July 1, 2025, for permits that take effect on or after July 1, 2025. The Department, cities, and counties will not process retail tobacco permit applications that are not made using GovConnectIowa after this date unless the retailer receives prior approval to use another method. Device retailers and device delivery sellers are already required to submit their permit applications using GovConnectIowa under Iowa Code chapter 453E.
Visit Get a Permit for more information on how to obtain a retail tobacco permit or device retailer permit.
Cities and counties must use GovConnectIowa to electronically notify the Department of any action taken on retail tobacco permits. This requirement begins July 1, 2025, for permits that take effect on or after July 1, 2025. Retailers are also required to submit retail tobacco permit applications using GovConnectIowa as of July 1, 2025. Device retailer and device delivery seller permits are already required to be submitted using GovConnectIowa under Iowa Code chapter 453E.
For paper applications that were submitted to the city or county for review prior to July 1, 2025, the city or county may process these applications without using GovConnectIowa, even if the permit takes effect on or after July 1, 2025. For all other paper applications submitted on or after July 1, 2025, the Department will not process these applications or approvals without prior approval to use a method other than GovConnectIowa. Cities and counties should not process any paper applications they receive on or after July 1, 2025, without prior approval to do so.
Cities and counties should direct retailers to apply for their permits using GovConnectIowa. Visit Get a Permit for more information on processing applications for a retail tobacco permit or device retailer permit.
All cigarette and tobacco permit applications, returns, reports, bonds, and other filings, including any applicable fees, must be submitted electronically using GovConnectIowa. Anyone who fails to timely and electronically file is subject to a civil penalty. To ease the transition, the Department will continue to accept cigarette and tobacco filings (except retail tobacco permit applications) that are submitted using a method other than GovConnectIowa until July 31, 2025. Beginning August 1, 2025, the Department will only accept cigarette and tobacco filings that are submitted electronically using GovConnectIowa, unless the filer receives prior approval to use another method before doing so.
Current forms that will only be available on GovConnectIowa beginning July 1, 2025 (paper forms will no longer be available on the Department’s website):
Iowa Brand Specific Report (70-007)*
Uniform State Cigarette PACT Act Report PA1 (70-008)*
Iowa Tobacco Uniformity Return (70-009)*
Iowa Cigarette Uniformity Return (70-011)*
Uniform State Tobacco (and ENDS) PACT Act Report PA2 (70-012)*
Iowa Retail Permit Application for Cigarette/Tobacco/Nicotine/Vapor (70-014)
Annual State-Issued Application for Cigarette, Tobacco, or Delivery Seller Permit (70-015)
Brand Specific Report (70-020)
Iowa Cigarette, Tobacco, or Delivery Seller Bond (70-031)
Cities and Counties Retail Cigarette/Tobacco Permit FAQ (71-038)
Iowa Cigarette Refund Affidavit (for cigarettes returned to manufacturers) (70-039)
Iowa Cigarette Stamp Order Form (70-044)
Refund Affidavit (for permit fees, losses, and tobacco taxes) (70-057)
* Excel templates will still be available to download through GovConnectIowa.
Informational and other forms that will remain available on the Department’s website:
Iowa Vending Machine Monthly Tax Return (70-099)
Iowa Cigar Maximum Calculation Example (70-102)
Iowa Cigarette and Tobacco Tax Uniformity Guide (70-121)
Penalty Waiver Request (78-629)
NOTE: The Iowa Vending Machine Monthly Tax Return (70-099) must be filed by paper.
Persons who are required to submit their cigarette and tobacco filings electronically through GovConnectIowa but are unable to do so may request permission from the Director to file by paper or another method. Requests must include an explanation of the inability to file electronically and any supporting documentation. Requests must be mailed to:
ATTN: Director of Iowa Department of Revenue Iowa Department of Revenue PO Box 10456 Des Moines IA 50306-0456
Cigarette & Tobacco Uniform Forms Changes
Effective November 12, 2024
Beginning November 12, 2024, Iowa cigarette and tobacco distributors will be able to file returns online through GovConnectIowa. The available methods for filing returns through GovConnectIowa are XML, Excel, and manual entry.
Iowa is joining other states in using uniform tax forms to help distributors meet required tax reporting and collections requirements in multiple states. Industry representatives and the Tobacco Uniformity Project of the Federal Tax Administrators (FTA) worked together to develop the uniform forms. For more information about this nationwide project, visit the FTA website.
The Iowa Cigarette and Tobacco Tax Uniformity Guide provides additional information, including drafts of the new forms and instructions on how to send test files and test payments via xml. If you plan on filing using a .xml data file, you are required to use the new xml schemas, available on the Cigarette & Tobacco Tax webpage.
What do you need to do?
Determine if you need to make bookkeeping or software programming changes to your accounting systems to be compliant with the new forms and electronic filing requirements
Subscribe to receive updates by email from the Department
Visit GovConnectIowa to electronically file your cigarette & tobacco returns and reports
