Section 453A.35A – Health care trust fund.
453A.35A Health care trust fund. 1. A health care trust fund is created in the office of the treasurer of state. The fund consists of the revenues generated from the tax on cigarettes pursuant to section 453A.6, subsection 1, and from the tax on tobacco products as specified in section 453A.43, subsections 1, 2, 3, […]
Section 453A.36 – Unlawful acts.
453A.36 Unlawful acts. 1. Except as otherwise provided in this subchapter, it is unlawful for any person to have in the person’s possession for sale, distribution, or use, or for any other purpose, in excess of forty cigarettes, or to sell, distribute, use, or present as a gift or prize cigarettes upon which a tax […]
Section 453A.36A – Self-service sales prohibited.
453A.36A Self-service sales prohibited. 1. Except as provided in section 453A.36, subsection 6, a retailer shall not sell or offer for sale tobacco, tobacco products, alternative nicotine products, vapor products, or cigarettes through the use of a self-service display. 2. Violation of this section by a holder of a retail permit is grounds for revocation […]
Section 453A.37 – Violation as fraudulent practice.
453A.37 Violation as fraudulent practice. A person who violates a provision of this subchapter is guilty of a fraudulent practice unless otherwise provided in this subchapter. [C39, §1556.32; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.37] 89 Acts, ch 251, §2 C93, §453A.37 2018 Acts, ch 1041, §127 Fraudulent practices, […]
Section 453A.38 – Counterfeiting and previously used stamps.
453A.38 Counterfeiting and previously used stamps. Any person who shall print, engrave, make, issue, sell, or circulate, or shall possess or have in the person’s possession with intent to use, sell, circulate, or pass, any counterfeit stamp or previously used stamp, or who shall use, or consent to the use of, any counterfeit stamp or […]
Section 453A.39 – Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration.
453A.39 Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration. 1. A manufacturer, distributor, wholesaler, retailer, or distributing agent, or agent thereof, shall not give away cigarettes or tobacco products at any time in connection with the manufacturer’s, distributor’s, wholesaler’s, retailer’s, or distributing agent’s business or for promotion of […]
Section 453A.40 – Inventory tax.
453A.40 Inventory tax. 1. All persons required to obtain a permit or to be licensed under section 453A.13 or section 453A.44 having in their possession and held for resale on the effective date of an increase in the tax rate cigarettes, little cigars, or tobacco products upon which the tax under section 453A.6 or 453A.43 […]
Section 453A.42 – Definitions.
453A.42 Definitions. When used in this subchapter, unless the context clearly indicates otherwise, the following terms shall have the meanings, respectively, ascribed to them in this section: 1. “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. 2. “Consumer” means any person […]
Section 453A.28 – Assessment of tax by department — interest — penalty.
453A.28 Assessment of tax by department — interest — penalty. 1. If after any audit, examination of records, or other investigation the department finds that any person has sold cigarettes without stamps affixed or that any person responsible for paying the tax has not done so as required by this subchapter, the department shall fix […]
Section 453A.43 – Tax on tobacco products.
453A.43 Tax on tobacco products. 1. a. A tax is imposed upon all tobacco products in this state and upon any person engaged in business as a distributor of tobacco products, at the rate of twenty-two percent of the wholesale sales price of the tobacco products, except little cigars and snuff as defined in section […]