SSB 1137: Imposing a tax on certain products containing nicotine or nonnicotine substances, and including effective date and applicability provisions

What it does

This bill imposes a tax on certain products containing nicotine or nonnicotine substances.15 tax per cartridge.8 cent tax per pouch. For a vapor product requiring the use of e-liquids, the bill imposes a tax of percent upon the retail sales price. For e-liquids sold separately from a vapor cartridge, the bill imposes a tax of percent upon the retail sales prices. _____ The taxes imposed pursuant to the bill are collected by the department of revenue and are in addition to any other taxes imposed by law, including the state sales tax.

Senate subcommittee · named February 18, 2025

• Sen. Mike Klimesh (R) · mike.klimesh@legis.iowa.gov
• Sen. Claire Celsi (D)
• Sen. Sandy Salmon (R) · sandy.salmon@legis.iowa.gov

Lobbying · 7 for, 10 against

For: Common Good Iowa; Iowa Behavioral Health Association (IBHA); Iowa Chapter of the National Association of Pediatric Nurse Practitioners; Iowa Chapter-American Academy of Pediatrics; Iowa Integrated Health Planning and Advisory Council; Iowa Medical Society; Iowa Nurses Association

Against: Altria Client Services LLC and its Affiliates; Americans For Prosperity; FUELIowa (PMCI); Iowa Retail Federation; Iowa Taxpayers Association; Iowans For Alternatives To Smoking And Tobacco; Maverik, Inc.; PMI US Corporate Services Inc. and Affiliates; Philip Morris International; RAI Service Co.

In plain words

1. February 18, 2025Filed in the Senate and sent to the Health and Human Services committee
2. February 18, 2025Senate subcommittee named: Klimesh, Celsi and Salmon
3. February 20, 2025Subcommittee recommended passing it with changes
4. February 26, 2025Approved by the Senate committee, and given a new number: SF 475