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Cigarette and Tobacco Tax
Information and Forms
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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Tax Rates and Descriptions (all tax types) |
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71-023 Minimum
Legal Prices on Cigarettes
effective |
| 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) |
| Return to Iowa Tax Forms Index |