Cigarette and Tobacco Tax Information
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
Smoke Free Air Act
Visit Iowa Smoke Free Air Act questions and answers at smokefreeair.iowa.gov.
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.