Bills › 88th General Assembly
Relating to cigarettes, tobacco products, and vapor products, including the taxation of such products, and making penalties applicable
Topics:Taxes
Where it is now
- Done: IntroducedJanuary 22, 2020
- Done: SubcommitteeJanuary 23, 2020
- Stopped: House committeeDied when the General Assembly ended
- Next: Passes the House
- Next: Senate committee
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary Iowa would start charging a tax of $1.36 on every container of liquid or substance used in vapor products. This tax is collected when the items are sold to customers, and the money goes into a health care trust fund. People who sell these products must follow existing rules and penalties regarding tobacco and nicotine taxes.1
Read the official explanation
36 per cartridge or other container of a solution or substance, which may or may not contain nicotine, that is intended to be used with or in a vapor product. The tax is imposed at the point of retail sale on cartridges or other containers sold in the state so that the ultimate consumer bears the burden of the tax. Revenues generated from the tax are credited to the health care trust fund. The bill makes conforming changes to applicable Code provisions. Existing penalties for violations of the provisions of Code chapter 453A (cigarette and tobacco taxes and regulation of alternative nicotine products and vapor products), including permit revocation or suspension and civil penalties, are applicable to violations of the bill.
House subcommittee
Named January 23, 2020. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part