Iowa Directory of Certified Tobacco Product MFGs Brands and Brand Families
The Iowa Attorney General's Office and Department of Revenue are jointly responsible for enforcement of the State's tobacco laws.
The Iowa Directory of Certified Tobacco Product Manufacturers, published pursuant to Iowa Code Chapter 453D, lists all tobacco products certified by their manufacturers and approved for sale in the state of Iowa as of January 12, 2015.
Be advised that ANY brand or product which is not listed on the Directory and that is sold, offered for sale or possessed for sale, or imported for personal consumption in Iowa after that date will be deemed contraband subject to seizure and forfeiture and will be destroyed.
Additions and deletions to the Directory will be sent only by GovDelivery email. If you have not already done so, sign up on the Iowa Department of Revenue Website. Then select Cigarette & Tobacco Tax, under Tax Information.
If a tobacco product manufacturer wishes to be added to these product lists or has questions about the certification process or forms, please email Matt Gannon of the Iowa Attorney General's Office or call 515-281-4951.
The Iowa Department of Justice issued the following notice dated July 9, 2003:
This letter provides you notice that the State of Iowa has obtained injunctions against certain Tobacco Product Manufacturers prohibiting the sale of their tobacco products in Iowa.
This is notice for you not to stamp for sale in Iowa any cigarettes or roll-your-own tobacco products manufactured by GTC Industries, also known as Golden Tobacco Company, an Indian business entity, or Grand River Enterprises, Six Nations Ltd., a Canadian business entity.
To the best of our knowledge, the brands being manufactured by GTC Industries include, but may not be limited to, A-One, Chancellor, Diamond, Diamonds, Double Diamond, Esquire, Flair, Miss Diamond, Panama, and Pavilion.
To the best of our knowledge, the brands being manufactured by Grand River Enterprises include, but may not be limited to, Cigs, Catalina, Scenic 101, Seneca, and Royal.
If you have questions or concerns about this notice, please contact:
Assistant Attorney General
2nd Floor Hoover Building
1305 E. Walnut
Des Moines IA 50319
It is unlawful for any person to stamp, sell, offer, or possess for sale a package or container of cigarettes of a tobacco product manufacturer or a brand family that is not published on the Directory. Those who violate this legislation may face criminal and civil penalties. The minimum civil penalty is $5,000 per violation or 500% of the retail value of the product sold, whichever is greater. In addition, persons who stamp, sell, or possess for sale in Iowa a brand not included on the Attorney General approved Directory lists may have their licenses suspended or revoked, and any product found in their possession will be deemed contraband and will be seized and destroyed. Finally, profits gained in violation of this legislation will be disgorged and paid to the State Treasurer.
Note: Only brands that are part of the brand family listed for a manufacturer are certified. In some instances, not all brands from a manufacturer are on the list. Unless otherwise noted, "brand" includes portions of the brand family.
Little cigars, as defined in Iowa Code § 453A.42, may be sold in Iowa as long as the appropriate tax is paid under § 453A.43. Little cigars are taxed at the same rate as cigarettes in Iowa. Little cigar packs must bear the same tax stamp as cigarettes packs. Little cigars are not included on the Directory and are thus not subject to the brand restrictions therein.
Fire Safe Cigarettes
Fire safe cigarette legislation Pursuant to Iowa Code chapter 101B, The Cigarette Fire Safety Standards Act, and Iowa Administrative Code 661— chapter 61 (101B), effective January 1, 2009, cigarettes shall not be sold or offered for sale to any person in Iowa unless the cigarettes have been tested in accordance with the test method prescribed in Iowa Code § 101B.4., the cigarettes meet the performance standard specified in Iowa Code § 101B.4, a written certification has been filed by the manufacturer with the Department, and the cigarettes have been marked in accordance with Iowa Code § 101B.7.
For more information concerning fire safe cigarettes, please go to Iowa's Reduced Ignition Propensity Cigarette Law
Participating Manufacturer Certification Form and Instructions
Non-Participating Manufacturer Certification Form and Instructions
Non-Participating Manufacturer Quarterly Compliance Worksheet
Non-Participating Manufacturer Annual Compliance Worksheet
Non-Participating Manufacturer's Appointment of Registered Agent for State of Iowa and Registered Agent's Statement
In 1998, the State of Iowa, 45 other states, the District of Columbia and five United States Territories entered into the Master Settlement Agreement (MSA) to settle claims against the four largest tobacco manufacturers. Under the MSA, the manufacturers agreed to certain restrictions on their marketing and to make payments perpetually to offset the State's costs arising from the health problems associated with the use of their tobacco products. In addition, the MSA effectively changed how tobacco companies that sell cigarettes and roll-your-own tobacco may do business in Iowa.
Tobacco manufacturers who wish to sell their product in Iowa are subject to two important pieces of legislation. The first imposes financial obligations on tobacco product manufacturers. Iowa Code § 453C.2 requires that tobacco manufacturers either become a party to the MSA and generally comply with the terms and obligations under the MSA, or establish a qualified escrow account and pay into it in accordance with Iowa Code § 453C.2(2) as a “non-participating manufacturer.” NPMs not listed currently on the Directory will be required to make quarterly escrow payments. See Iowa Code § 453D.5; Iowa Admin. Code 61-5.3(1). Current NPMs also may be subject to a quarterly payment requirement. See Iowa Admin. Code 61-5.3. A tobacco manufacturer that fails to comply with either of these two requirements yet continues to market its product in Iowa, whether through a distributor, retailer, or similar intermediary, is subject to litigation and civil penalties.
The second important piece of legislation is complementary to the first and enforces the financial obligations of tobacco manufacturers. Iowa Code chapter 453D mandates that all tobacco product manufacturers who wish to sell their product in Iowa be certified by the Iowa Attorney General for inclusion on the Iowa Directory of Certified Tobacco Product Manufacturers and Brands. For certification, the tobacco product manufacturer must either be a participating manufacturer under the MSA or in full compliance with Iowa Code chapter 453C. If any person possesses, sells, or offers for sale in Iowa the brand of a tobacco product manufacturer not included on the Iowa Directory, the product is contraband and criminal and/or civil penalties will apply.