IPCPR Legislative | Operating Your Business in Iowa

Operating Your Business in Iowa

iowa

Operating Your Business in Iowa

A person may not engage in the business of a retailer of tobacco, tobacco products, alternative nicotine products, or vapor products without first having obtained a Retail Tobacco Permit for each place of business from the Department of Revenue by filing an Application for Iowa Retail Cigarette/Tobacco/Nicotine/Vapor Permit (Form 70-014) and a location-based fee (in places outside any city – $50; in cities of less than 15,000 population – $75; and in cities of 15,000 or more population – $100). All permits expire on June 30th of each year and must be renewed annually by filing the same forms.

 

Iowa Code § 453A.47A: Retailers; permits; fees; penalties

 

No person may engage in the business of a distributor or subjobber of tobacco products without first having obtained a Tobacco Tax License for each place of business from the Department of Revenue by filing an Annual Application for Iowa Cigarette Permit/Tobacco Tax License (Form 70-015) and the applicable license fee ($100 for distributors and $10 for subjobbers). Distributors must also file an Iowa Cigarette/Tobacco Surety Bond (Form 70-031) in the amount of $1,000. Licenses expire every year on June 30th and must be renewed annually by filing the same forms.

 

Iowa Code § 453A.44: Licenses; distributors, subjobbers

 

On or before the 20th day of each month, every licensed in-state or out-of-state distributor must file a Tobacco Products Monthly Tax Return (Form 70-022 for in-state distributors and Form 70-026 for out-of-state distributors), along with payment for taxes due.

 

Iowa Code § 453A.46: Distributors, monthly returns; interest, penalties.

 

Iowa law does not contain smoking ban exemptions for bars or restaurants. These establishments therefore may not allow both smoking and drinking. Iowa law does include an exemption from the smoking ban for retail tobacco stores, but no specific application procedure is provided. Localities may have specific requirements.

 

Localities may also require additional business licenses.

Iowa Department of Revenue: Cigarette and Tobacco Tax Forms
https://tax.iowa.gov/form-types/cigarette-and-tobacco-tax

 

Form 70-014: Cities and Counties Retail Cigarette/Tobacco Permit
https://tax.iowa.gov/sites/files/idr/forms1/70-014%20APPLICATION%20FOR%20IOWA%20RETAIL%20CIGARETTE%20%28ADA%29%20Revised%20June%206_0.pdf

 

Form 71-038: Cities and Counties Retail Cigarette/Tobacco Permit Q&A
https://tax.iowa.gov/sites/files/idr/forms1/71038_1.pdf

 

Form 70-015: Annual Application for Iowa Cigarette Permit/Tobacco Tax License
https://tax.iowa.gov/sites/files/idr/forms1/70015_0.pdf

 

Form 70-031: Iowa Cigarette/Tobacco Surety Bond
https://tax.iowa.gov/sites/files/idr/forms1/70031_0.pdf

 

Form 70-022: Tobacco Products Monthly Tax Return for In-State Distributors
https://tax.iowa.gov/sites/files/idr/forms1/70-022%20ID30-TobaccoInState%20w-deltas.xls

 

Form 70-026: Tobacco Products Monthly Tax Return for Out-of-State Distributors
https://tax.iowa.gov/sites/files/idr/forms1/70-026%20ID30-TobaccoOutOfState%20w-deltas.xls

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