SSB 3145: Relating to the taxation of cigarettes, tobacco products, vapor products, and consumable hemp products, and making appropriations to the department of health and human services and the department of justice

What it does

This bill relates to the taxation of cigarettes, tobacco products, vapor products, and consumable hemp products, and makes appropriations to the department of health and human services and the department of justice. DIVISION I —— CIGARETTE TAXATION. _____ per cigarette.01. The bill also raises the tax on loose tobacco products inserted into a vending machine from which assembled cigarettes are dispensed.52 cents. By increasing the cigarette tax in the bill, the inventory tax is also assessed on cigarettes remaining in inventories taxed under the previous tax rate that is equal to the difference between the previous tax rate and the new tax rate.

Senate subcommittee · named February 10, 2026

• Sen. Kara Warme (R) · kara.warme@legis.iowa.gov
• Sen. Catelin Drey (D) · catelin.drey@legis.iowa.gov
• Sen. Annette Sweeney (R) · annette.sweeney@legis.iowa.gov

Lobbying · 9 for, 6 against

For: Iowa ACEs 360; Iowa Behavioral Health Association (IBHA); Iowa Chapter of the National Association of Pediatric Nurse Practitioners; Iowa Healthiest State Initiative; Iowa Mental Health Advocacy; Iowa Nurse Practitioners Society; Iowa Nurses Association; Save the Children Action Network; United Way Quad Cities

Against: Altria Client Services LLC and its Affiliates; Cigar Association of America, Inc.; Iowa Association of Business and Industry (ABI); Iowa Retail Federation; Iowa Taxpayers Association; RAI Service Co.

In plain words

1. February 10, 2026Filed in the Senate and sent to the Health and Human Services committee
2. February 10, 2026Senate subcommittee named: Warme, Drey and Sweeney
3. February 17, 2026Subcommittee recommended passing it