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.
eLists: Sign up or unsubscribe to receive Iowa cigarette/tobacco tax news by e-mail.
|
Forms - PDFs
unless otherwise noted
71-023 Minimum
Legal Prices on Cigarettes effective January 6, 2010 ( Excel)
Don't have Excel? Get Excel Viewer free of charge.
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)