Iowa Admin. Code r. 701-269.1 - [Rescinded effective 4/23/2025] Marijuana and controlled substances stamp tax
Iowa Code chapter 453B imposes a tax on "dealers" who possess, distribute, or offer to sell "taxable substances" as defined therein. The taxes imposed by Iowa Code chapter 453B are due and payable immediately upon manufacture, production, acquisition, purchase, or possession by a dealer. Payment of the tax is evidenced by a stamp, label, or other official indicia permanently affixed to the taxable substance.
Notes
ARC 6508C, IAB 9/7/22, effective 10/12/22; ARC 7019C, IAB 5/17/23, effective 7/1/23
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
Iowa Code chapter 453B imposes a
Notes
ARC 6508C, IAB 9/7/22, effective 10/12/22; ARC 7019C, IAB 5/17/23, effective 7/1/23