Cigarette and Tobacco Tax Information
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:
- Complete the Refund Claim Affidavit for Permit Fees, Losses and Tobacco Taxes found at the following link: https://tax.iowa.gov/sites/files/idr/forms1/70057_0.pdf
- 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
Smoke Free Air Act
Visit Iowa Smoke Free Air Act questions and answers at http://www.iowasmokefreeair.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.