Iowa Code r. 701-232.9 - Transporter's report
(1)
Generally. All transportation of tobacco products into this
state is to be reported to the director within 30 days of the
importation.
(2)
Reports. Reports are to include but not to be limited to the
following information:
a. Description of the
products imported,
b. Name and
address of seller or consignor,
c.
Date of import,
d. Name and address
of purchaser or cosignee,
e. Point
of origin,
f. Point of
destination.
(3)
Out-of-state distributors. Permitted tobacco distributors that
have a place of business outside of the state where tobacco products are
shipped from do not need to file a separate transportation report permit. This
information will be included within the distributor reports filed by the
distributor.
(4)
Common
carriers. Common carriers transporting tobacco products into this
state need only report shipments to places other than public warehouses
permitted under the provisions of Iowa Code chapter 554. Transporter reports
filed by common carriers are due no later than the tenth day following the
month of importation. For example, if a common carrier transported tobacco
products during August 2025, its transporter report is due no later than
September 10, 2025.
(5)
Other transportation. All other transportation of tobacco
products into this state by persons other than out-of-state distributors and
common carriers is to be reported to the department except:
a. The importation of tobacco products by a
consumer in sufficiently small quantities to be exempt from the tax as
identified in Iowa Code section
453A.45(5),
or
b. The importation by a consumer
of tobacco products if the consumer is responsible to report and pay the tax
under Iowa Code sections
453A.43(2) and
453A.46(6).
This rule is intended to implement Iowa Code section 453A.45.
Notes
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