Bills › 91st General Assembly
Relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties
Proposed by the Department of Revenue · their explanation · all agency proposals
Topics:Taxes
Where it is now
- Done: IntroducedFebruary 18, 2025
- Done: SubcommitteeFebruary 19, 2025
- Done: Senate committeeMarch 18, 2025
- Done: Passes the SenateApril 16, 202547–0
- Skipped: House committeeSkipped
- Done: Passes the HouseMay 14, 202581–0
- Done: To the GovernorMay 23, 2025
- Done: Signed into lawJune 6, 2025
Became SF 612 → Its progress continues under the new number. Go to SF 612 What’s a funnel?
What’s in it
This bill relates to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters. The bill specifies that cities and counties may approve tobacco-related retail permits but the department shall issue the permit to the applicant on behalf of the city or county. The bill requires the city or county to use the electronic portal of the department to process retail permit applications. If a city or county is unable to use the electronic portal of the department, the city or county may request permission from the director of revenue to process retail applications by another method.
Read the full explanation
_____ the fees to the city or county where the permit is in effect. The bill specifies that a person who fails to timely file or submit a required return, report, or other documentation upon which no tax is shown due is subject to a penalty in the amount of $50 for each occurrence. The bill requires cigarette and tobacco tax returns, reports, invoices, bonds, and payments to be filed with or submitted to the department electronically beginning on or after July 1, 2025. The bill provides any report, return, remittance, or other documentation required to be submitted electronically that is submitted in a manner other than in an electronic format shall be considered not a valid submission. However, the bill does allow a person required to make a submission electronically to request permission from the director of revenue to make the submission in another manner.57 (submitting documents —— alternative method) in subchapter IV.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Changed since by amendments H-1329, H-1328; see Amendments. Full bill text · What changed before it passed
Senate subcommittee
Named February 19, 2025. On March 17, 2025 it recommended passage.
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Fiscal note
The creation of a $50 penalty for the failure to timely submit certain documentation to the IDR in Division I of the Bill may increase revenue to the General Fund; however, this is anticipated to be minimal.
- Final Fiscal Note — Cigarette and Tobacco Taxes, Permits, and Reports · June 6, 2025
- Cigarette and Tobacco Taxes, Permits, and Reports · May 14, 2025
- Cigarette and Tobacco Taxes, Permits, and Reports · May 13, 2025
Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note
Iowa Code it changes
Creates§453A.57
Amends§453A.1§453A.13§453A.14§453A.15§453A.16§453A.17§453A.18§453A.23§453A.28§453A.35§453A.39§453A.40§453A.45§453A.46§453A.47A§453A.52§453A.52B§453A.52D§453A.6§453A.8§453D.5
Cites§453A.24
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
2 for · 0 against · 14 undecided · Who →
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91st General Assembly
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