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Cigarette and Tobacco Tax Information

Iowa Directory of Certified Tobacco Products Manufacturers - Brands and Brand Families
Cigarette and Tobacco Tax Forms
Cigarette and Tobacco Permit Listing
Current Minimum Legal Prices
Policy Change for Taxation of Little Cigars
Retail Q & A
Cities and Counties Retail Permit FAQ
Word Permit File: For Cities | For Counties
U.S. State Comparison of Cigarette Tax Rates
Vapor & Alternative Nicotine Products - Delivery Seller Requirements

Iowa Cigarette Tax Stamps containing improved security features went into use in the spring of 2015.  Any unused stamps from 2015 or earlier should be returned to the Iowa Department of Revenue for a refund. To receive a full refund for unused stamps: 

  • Complete the Refund Claim Affidavit for Permit Fees, Losses and Tobacco Taxes
  • Send the completed claim, along with the unused stamps, to the Department at one of the addresses below:
    • Mailing Address: Iowa Department of Revenue, PO Box 10472, Des Moines, Iowa 50306-0472
    • Street Address: Iowa Department of Revenue, 1305 E Walnut, Des Moines, Iowa 50319

To order 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


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.