Iowa Admin. Code r. 701-232.8 - [Effective 4/23/2025] Consumer's return
(1)
Generally. Consumers or
any person who is not a permitted tobacco distributor who obtains or possesses
tobacco products on which the tax under Iowa Code section
453A.43 has not been paid is
responsible for reporting and remitting tax on those tobacco products.
Consumers must file a distributor tax return for any month the person is
responsible for paying the tax.
(2)
Due date. Returns are due no later than the 20th day of the
month following the month covered by the return. For example, if the return is
covering the month of April 2025, the return is due no later than May 20,
2025.
(3)
Manner of
return. Returns are to be completely filled out, excepting that the
consumer will not have a permit number and so should indicate on the form that
the permit number is not applicable to them.
a. The full amount of tax due must accompany
the return when filed.
b. The
discount provided under Iowa Code section
453A.46(1) for
permitted distributors does not apply to consumers.
c. Returns can be filed electronically via
GovConnectIowa or mailed to the department.
(4)
Penalties. Penalties
provided in Iowa Code section
453A.46 for permitted
distributors apply equally to consumers required to file a return.
This rule is intended to implement Iowa Code sections 453A.43, 453A.46, and 453A.49.
Notes
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