Iowa Admin. Code r. 701-232.10 - [Effective 4/23/2025] Free samples
Persons responsible for the distribution of samples of tobacco products in the state are responsible for paying the amount of tobacco tax due on those samples and filing a return. The tax due is based on the usual wholesale price of these products.
This rule is intended to implement Iowa Code sections 453A.43, 453A.46, and 453A.49.
Notes
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