Iowa tobacco and nicotine laws

What it would do: Imposes a 5-cent-per-container tax on alternative nicotine products and 5-cent-per-milliliter tax on vapor products sold by distributors, with revenues deposited into the health care trust fund and up to $3 million annually appropriated to the University of Iowa Stead Family Children's Hospital for pediatric cancer research beginning fiscal year 2027-2028.

What it would do: Exempts cigar bars from Iowa's smokefree air Act if they meet specified criteria including generating at least 35 percent of annual gross revenues from premium cigar sales, prohibiting entry to persons under 21, and maintaining a humidor with at least 150-cigar capacity.

What it would do: Exempts cigar bars from Iowa's smokefree air Act if they meet specified criteria including generating at least 50% revenue from premium cigars and prohibiting entry to those under 21, and establishes a delivery sales permit system for premium cigars with a $25 annual fee.

What it would do: Increases cigarette tax to 10.05 cents per cigarette, raises tobacco product tax to 55 percent of wholesale price, imposes 15 percent excise tax on vapor products and consumable hemp products, and appropriates $1 million each to health and human services and justice departments from resulting revenues.

What it would do: Eliminates the exemption allowing smoking on gaming floors of premises licensed under Iowa Code chapter 99F, subjecting all such premises to the smokefree air Act's smoking prohibitions.

What it would do: Imposes a 10 percent tax on the wholesale sales price of alternative nicotine products and vapor products, and creates the Iowa cancer research fund to receive revenues from this tax for cancer research funding beginning July 1, 2026.

What it would do: Requires electronic filing of cigarette and tobacco tax returns, reports, bonds, and permit applications to the Iowa Department of Revenue beginning July 1, 2025, with a fifty dollar penalty for late filings showing no tax due and an alternative method available upon director approval.

What it would do: Classifies heated tobacco products as cigarettes for tax and regulatory purposes, imposing a tax of 3.4 cents per consumable unit on heated tobacco products instead of the standard 6.8 cents per cigarette tax, and excludes them from the 22 percent wholesale price tax on other tobacco products.

What it would do: Imposes taxes on vapor cartridges ($1.15 each), nicotine pouches (6.8 cents each), vapor products (15% of retail price), and e-liquids (15% of retail price), with revenues credited to a new Iowa cancer research fund for cancer research funding beginning July 1, 2026.

What it would do: Defines heated tobacco products and includes them in the definition of cigarettes for tax and regulatory purposes. Imposes a tax of 3.4 cents per consumable unit on heated tobacco products, compared to 6.8 cents per cigarette.

What it would do: Amends the definition of 'units sold' for cigarette and tobacco regulation to mean packs required to bear the state excise stamp and roll-your-own tobacco on which tax is due under chapter 453A. Takes effect upon enactment.

What it would do: Increases the tax on cigarettes from 6.8 cents to 14.3 cents per cigarette, and increases the tax on cigarettes dispensed from vending machines from 3.06 cents to 6.43 cents per cigarette.

What it would do: Increases the cigarette tax from 6.8 cents to 14.3 cents per cigarette and the vending machine cigarette tax from 3.06 cents to 6.43 cents per cigarette. Applies a combined 50 percent wholesale tax rate to vapor products and imposes inventory taxes on existing cigarette and vapor product stock.

What it would do: Raises cigarette tax from 6.8 to 14.3 cents per cigarette and imposes a 50 percent wholesale sales tax on tobacco products, alternative nicotine products, and vapor products, with a minimum tax of $2.86, and limits alternative nicotine product packages to 20 consumable units.

What it would do: Amends the definition of 'units sold' for cigarette and tobacco regulation to mean packs required to bear the state excise stamp and roll-your-own tobacco on which tax is due under chapter 453A. Takes effect upon enactment.

What it would do: Requires electronic filing of cigarette and tobacco tax returns, reports, bonds, and permit applications to the Iowa Department of Revenue, effective July 1, 2025, with a fifty-dollar penalty for late filings showing no tax due and an alternative method available upon director approval.