Yes and you must become an Iowa Tobacco Distributor and file monthly returns paying the Iowa tax due, if you are purchasing Shisha Tobacco without Iowa Tax. You must also register and remit Iowa Sales Tax.
No. Only approved brands can be sold in Iowa. For a listing of the approved products, see Current Reports.
A 4% mark up for the Iowa Distributor and an 8% mark up for the Iowa Retailer is already figured into the minimum price formula and shown on the minimum price listing. You may sell cigarettes at a price that is higher than the minimum.
You can be charged an escalating penalty starting at $200 for the first offense.
Yes. View a listing of the current minimum price.
No. The cigarette and tobacco tax is already added to your cost of the product. However sales tax must be added to the sales price.
Cigarettes will have an Iowa Cigarette Tax Stamp on the bottom of the pack. Your tobacco invoice should indicate the Iowa tobacco tax is included.
Only if you become an Iowa Tobacco Distributor and file monthly returns paying the Iowa tax due.
Cigarettes or tobacco products may only be purchased from an Iowa Cigarette or Tobacco Distributor. For a listing of Iowa cigarette and tobacco distributors, see the Cigarette and Tobacco Permit List.
Yes. If the location is in a different jurisdiction, the old permit is surrendered and a new application and fee must be submitted to the new jurisdiction. If the new location is within the same jurisdiction, the permit is exchanged for a new permit at no charge.