Topics:

Sales, Use & Excise Tax
Cigarette and Tobacco Tax

2024 House File 2677 regulates the distribution and sale of vapor products in Iowa by creating a directory of approved vapor products. After the directory is published, vapor products must be included in the directory to be sold or offered for sale in Iowa. Selling or offering for sale any vapor product that is not included in the directory is prohibited and subject to penalty. Fees and penalties related to the directory are credited to the Health Care Trust Fund.

Manufacturers can now submit a Vapor Product Certification application. The Department has not yet published the directory, and the directory is not yet in effect. 

Important Dates

  • September 4, 2026: The United States District Court has dissolved its injunction and allowed the Department to establish the vapor products directory. Manufacturers can now resume submitting Vapor Product Certification applications via GovConnectIowa to include their vapor products in Iowa's vapor products directory. For applications received and paid on or before May 2, 2025, the Department will review and process these applications for the current Certification Period ending July 31, 2027. 
  • October 15, 2026: The Department expects to publish the first vapor products directory. The directory is in effect once published, and only those vapor products included in the directory may be sold or offered for sale in Iowa. Subscribe to revenue updates to be notified when the directory is published. This timeframe is an estimate and subject to change. 

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