Who do I contact for Federal Tobacco Tax Questions?
Tobacco Tax Bureau – this is a link to Federal Tobacco Questions and Answers: http://www.ttb.gov/tobacco/index.shtml
Cigarette & Tobacco
Who can I contact for help if my retail location sold cigarettes or tobacco products to a minor?
Start with your city clerk’s office or the county auditor’s office. You can also contact the Attorney General’s Office at (515) 281-8480.
Who can I contact for help and answers to general questions about retailer cigarette/tobacco permit?
You can contact the Cigarette and Tobacco section at: (IDRCigarette@iowa.gov) or phone (515) 281-6134.
How can I stay up-to-date on changes to the Iowa Minimum Price List or the Iowa Approved Brands Directory?
You can subscribe to updates from GovDelivery, also located at the bottom of our website.
Can I become an Iowa Cigarette Wholesaler?
Yes. Form 70-015 must be completed annually. If you are a retailer and a wholesaler you must keep your wholesale stock separate from your retail stock.
Can I sell other retailers cigarettes?
Yes, as long as you charge the full minimum price and charge the sales tax. The sales tax exemption does not apply for cigarettes. If they want to buy cigarettes without the sales tax, they need to buy them from an Iowa Distributor or Wholesaler.
What happens if I am found to have unstamped cigarettes or untaxed tobacco products?
The location is subject to seizure of the non-Iowa stamped cigarettes or untaxed tobacco products. Iowa tax and a civil penalty starting at $200 will be assessed.
Can I buy or sell cigarettes online?
No. Cigarette and tobacco sales must be in person to insure the customer is 21 or older.
Note: Iowa Governor Kim Reynolds signed a bill into law on June 29, 2020 that raised the minimum age for a person to purchase, use, or sell tobacco, tobacco products, alternative nicotine products, vapor products, and cigarettes in Iowa from 18 to 21 years old.
Can I sell cigarettes or tobacco products from a vending machine?
Cigarettes or tobacco products can be sold from a vending machine if no one younger than 21 is present or permitted within the location at any time. If anyone under 21 can be present, the permit type must be changed to over-the-counter sales. In addition, no permit can be issued if other nontobacco products (other than matches) are sold from the same vending machine. The retailer will also need a Cigarette Vendors Permit. This permit is issued from the Iowa Department of Revenue and form 70-015 must be completed.