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.
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.
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 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.