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Cigarette and Tobacco Tax Information

Iowa Directory of Certified Tobacco Products Manufacturers - Their Brands and Brand Families
Forms
Cigarette and Tobacco Permit Listing
Minimum Legal Prices
Policy change for taxation of little cigars

Retail Q & A
Cities and Counties Retail Permit FAQ
Word Permit File for Cities
Word Permit File for Counties
U.S. State Comparison of Cigarette Tax Rates

New Iowa Cigarette Tax Stamps containing improved security features went into use in the spring of 2015.  The old stamps continue to be valid when applied on or before December 31, 2015. 

Beginning January 1, 2016, the old stamps can no longer be applied.  Any unused stamps should be returned to the Iowa Department of Revenue for a refund.  To receive a full refund for unused stamps: 

  •  Send the completed claim, along with the unused stamps, to the Department at one of the addresses below:

           o   Mailing Address: Iowa Department of Revenue, PO Box 10472, Des Moines, Iowa 50306-0472

           o   Street Address: Iowa Department of Revenue, 1305 E Walnut, Des Moines, Iowa 50319

You may continue to see the previous version of Iowa Cigarette Stamps in retail locations while stock is moved through the supply chain. 

To view information sheets showing the new stamps and their features, click here.

To order new stamps, complete the Iowa Cigarette Tax Stamp Order Form

Prevent All Cigarette Trafficking Act

PACT Registration Form 
PACT Excel Template and Upload Instructions (pdf)

Smoke Free Air Act

Visit Iowa Smoke Free Air Act questions and answers at http://www.iowasmokefreeair.gov/.

Penalties

Penalties exist for purchasing cigarettes brought into Iowa from another state, by mail, or over the Internet without the Iowa cigarette stamp affixed. Only 2 packs of cigarettes can legally be brought into Iowa at a time. Penalties start at minimum $200 per purchase in addition to the cigarette and sales/use taxes due. Also, the cigarettes may be seized.