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 […]
Section 453A.29 – Notice and appeal.
453A.29 Notice and appeal. The department shall notify any person assessed pursuant to section 453A.28 by sending a written notice of the determination by mail to the principal place of business of the person as shown on the person’s application for permit, and if an application was not filed by the person, to the person’s […]
Section 453A.44 – Licenses — distributors, subjobbers.
453A.44 Licenses — distributors, subjobbers. 1. No person shall engage in the business of a distributor or subjobber of tobacco products at any place of business without first having received a license from the director to engage in that business at that place of business. 2. Every application for such a license shall be made […]
Section 453A.30 – Assessment of cost of audit.
453A.30 Assessment of cost of audit. The department may employ auditors or other persons to audit and examine the books and records of any permit holder or other person dealing in cigarettes to ascertain whether the permit holder or other person has paid the amount of the taxes required to be paid by the holder […]
Section 453A.45 – Licensees, duties.
453A.45 Licensees, duties. 1. a. Every distributor shall keep at each licensed place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and […]
Section 453A.31 – Civil penalty for certain violations.
453A.31 Civil penalty for certain violations. 1. If a permit holder fails to keep any of the records required to be kept by the provisions of this subchapter, or sells cigarettes upon which a tax is required to be paid by this subchapter without at the time having a valid permit, or if a distributor, […]