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  1. LII
  2. State Regulations
  3. Iowa Administrative Code
  4. Agency 701 - REVENUE DEPARTMENT
  5. Title III - SALES, USE, AND EXCISE TAX
  6. Chapter 232 - TOBACCO TAX

Chapter 232 - TOBACCO TAX

  • State Regulations
  • Compare
  1. Rule 701-232.1 - Definitions
  2. Rule 701-232.2 - Permits
  3. Rule 701-232.3 - Distributor bond
  4. Rule 701-232.4 - Tax on tobacco products
  5. Rule 701-232.5 - Tax on little cigars
  6. Rule 701-232.6 - Distributor returns
  7. Rule 701-232.7 - Credits and refunds of taxes
  8. Rule 701-232.8 - Consumer's return
  9. Rule 701-232.9 - Transporter's report
  10. Rule 701-232.10 - Free samples
  11. Rule 701-232.11 - Sales exempt from tax

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.


  1. Rule 701-232.1 - [Effective 4/23/2025] Definitions
  2. Rule 701-232.2 - [Effective 4/23/2025] Permits
  3. Rule 701-232.3 - [Effective 4/23/2025] Distributor bond
  4. Rule 701-232.4 - [Effective 4/23/2025] Tax on tobacco products
  5. Rule 701-232.5 - [Effective 4/23/2025] Tax on little cigars
  6. Rule 701-232.6 - [Effective 4/23/2025] Distributor returns
  7. Rule 701-232.7 - [Effective 4/23/2025] Credits and refunds of taxes
  8. Rule 701-232.8 - [Effective 4/23/2025] Consumer's return
  9. Rule 701-232.9 - [Effective 4/23/2025] Transporter's report
  10. Rule 701-232.10 - [Effective 4/23/2025] Free samples
  11. Rule 701-232.11 - [Effective 4/23/2025] Sales exempt from tax

State Regulations Toolbox



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