Bills › 88th General Assembly
Relating to vapor products including the taxation of such products, and making penalties applicable
Where it is now
- Done: IntroducedMarch 4, 2020
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committee
- 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 will start charging a new tax on the liquids used in electronic cigarettes and other vapor products. This tax is added to the price when someone buys these items at a store, so the person buying them pays the extra cost. People who break the rules regarding this tax could face fines or lose their permits.1
Read the official explanation
This bill relates to the regulation and taxation of vapor products. The bill imposes a tax on vapor products in the state at a rate equal to cents per milliliter of solution or other substance, which may or may not contain nicotine, that is necessary to and used during the operation of a vapor product, including but not limited to any cartridge or other container of a solution or other substance, that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. The tax is imposed at the point of retail sale to consumers in this state. The amount of the tax shall be added to the selling price of each vapor product sold in this state and shall be collected from the purchaser so that the ultimate consumer bears the burden of the tax. The bill makes other conforming changes. 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.