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Sales, Use & Excise Tax
Cigarette and Tobacco Tax

During the 2024 legislation session, Iowa enacted House File 2677. House File 2677 regulates the distribution and sale of vapor products in Iowa by creating a directory of approved vapor products. Only those vapor products included in the directory may be distributed and sold in Iowa. No additional permits are required to distribute or sell vapor products in Iowa. However, a retail tobacco permit is still required to sell vapor products to consumers from a physical location, and a delivery seller permit is still required to sell vapor products to consumers via delivery service. 

What is a vapor product?

A “vapor product” is any noncombustible product, which may or may not contain nicotine, that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from a solution or other substance. “Vapor product” includes an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device, and any cartridge or other container of a solution or other substance, which may or may not contain nicotine, that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.

Which vapor products are eligible to be included on Iowa’s directory?

A vapor product is eligible to be included on Iowa’s directory if it meets either of the following criteria:

  1. The manufacturer has received a marketing authorization or similar order for the vapor product from the United States Food and Drug Administration (“FDA”) pursuant to 21 U.S.C. § 387j; or
  2. The vapor product was marketed in the United States as of August 8, 2016; the manufacturer submitted a premarket tobacco product application for the vapor product to the FDA pursuant to 21 U.S.C. § 387j on or before September 9, 2020; and the application either remains under review by the FDA or a final decision on the application has not otherwise taken effect.

How does a vapor product get included on Iowa’s directory?

The manufacturer of the vapor product must certify to the Department, and recertify each August 1, that the vapor product is eligible for Iowa’s directory. Certification will be available electronically using GovConnectIowa beginning November 12, 2024. For the initial certification, the manufacturer must submit documentation the vapor product meets one of the two criteria described above as follows:

  • For products that have received a marketing authorization or similar order from the FDA, documentation includes a copy of that order.
  • For other products, documentation includes a letter from the FDA acknowledging receipt of the premarket tobacco product application.

Which specific vapor products will be included on Iowa’s directory?

The Department will not know which specific vapor products will be included on Iowa’s directory until the manufacturers submit their certifications. As of this communication, the FDA has issued a marketing authorization or similar order for 34 vapor products. The FDA has not disclosed how many or which vapor products are the subject of a premarket tobacco product application that was submitted on or before September 9, 2020, and remain under review.

What does this mean for:

Important Dates

  • November 12, 2024: The Department will make certification applications available for manufacturers of vapor products. Applications will be available electronically via GovConnectIowa.
  • January 2, 2025: The vapor products directory will first be available on the Department’s website. 
  • February 3, 2025: Enforcement of the vapor products directory will begin. 

The Department will provide more information as important dates near. If you have any questions, please contact the Department.