Topics:

Sales, Use & Excise Tax
Cigarette and Tobacco Tax

During the 2024 legislation session, Iowa enacted House File 2677 to regulate the distribution and sale of vapor products in Iowa by creating a directory of approved vapor products. 

A court order issued on May 2, 2025, preliminarily enjoined the establishment and enforcement of the directory.

Accordingly, action to establish and enforce the directory is currently on hold while litigation is pending. The Department will make additional announcements about the status of the directory as warranted. 

All other state and federal laws continue to apply to the distribution and sale of vapor products in Iowa, including, but not limited to, age restrictions, permit requirements, and delivery requirements.