Penalties
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.
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Prevent All Cigarette Trafficking Act |
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Iowa Smoke Free Air Act questions and answers go to Web site www.iowasmokefreeair.gov Federal Regulations (FDA) Restricting the Sale and Distribution of Cigarettes and Smokeless Tobacco and Flavored Tobacco go to http://www.fda.gov/TobaccoProducts/ProtectingKidsfromTobacco/default.htm |
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Many of the Department's online forms are fillable. Adobe Reader Version 11 includes a new feature which allows the form to be saved after it is filled out. Download Adobe Reader for free at this link.
Forms - PDFs unless otherwise noted
70-099a Iowa Vending Machine Monthly Tax Return
71-023 Minimum Legal Prices on
Cigarettes effective May 10, 2013 ( Excel)
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70-014 Application for Iowa Retail Cigarette/Tobacco Permit (filed with local jurisdiction: city clerk or county auditor)
71-038 Retail Cigarette/Tobacco Permit Q&A for Cities and Counties
70-015 Annual Application for Iowa Cigarette/Tobacco Tax Permit
70-031 Bond Form (attach to Annual Application)
70-017 Cigarette Tax Report for In-State Distributors
70-050 In-State Distributors: Schedule C - Out-of-State Sales
70-018 Cigarette Tax Report for Out-of-State Distributors
70-020 Brand Specific Report for Cigarette, Little Cigar, and Roll-Your-Own Product with Iowa Tax Paid for ALL Manufacturers
70-044 Cigarette Tax Stamp Order Form
70-039 Cigarette Refund Affidavit for Cigarettes Returned to Manufacturers
70-057 Refund Claim Affidavit for Permit Fees, Losses, and Tobacco Taxes
70-022 Tobacco Products Monthly Tax Return for In-State Distributors (Excel)
70-026 Tobacco Products Monthly Tax Return for Out-of-State Distributors (Excel)