Iowa Code r. 701-231.4 - Cigarette tax-attachment-exclusivity of tax-exemption
(1)
Attachment. The fact that the tax is eventually paid will not
relieve the person's standing prior in the chain of distribution of the
sanctions for distributing untaxed cigarettes if the tax should have been paid
sooner by said person.
(2)
Exclusivity of tax. No other occupation or excise tax may be
imposed by any political subdivision of the state. However, this provision does
not apply to occupation or excise taxes imposed by the state.
(3)
Sales exempt from tax.
a.
Generally. Sales of
cigarettes that the state is prohibited from taxing under the Constitution or
the laws of the United States or under the Constitution of this state are
exempt from the tax. If the sale is exempt from the tax, stamps must not be
attached. No refund will be issued for stamps that are attached to cigarette
packages that are later sold exempt.
b.
Sales to the federal
government. Military post exchanges or instrumentalities of the
federal government are not required to comply with the provisions of Iowa Code
chapter 453A nor pay the tax imposed thereunder. However, individuals who have
purchased or obtained cigarettes from a federal instrumentality and come within
the jurisdiction of the state are subject to the provisions of Iowa Code
sections 453A.6(2),
453A.36(1), and
453A.37.
c.
Sales by or to Indians.
Sales by Indians to other Indians of their own tribe on federally recognized
Indian reservations or settlements of which they are tribal members are exempt
from the tax. The Indian sellers are subject to the recordkeeping requirements
of Iowa Code chapter 453A. The cigarettes must be purchased by the Indian
seller with the tax included in the purchase price. The tax exemption is
allowed to the Indian purchaser by the purchaser's filing a claim for refund of
the tax paid or to the tribe of which the Indian purchaser is a member by the
tribe's filing a claim for refund of the tax paid by the tribe on cigarettes
sold to the Indian purchaser.
This rule is intended to implement Iowa Code section 453A.6.
Notes
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.
No prior version found.