Iowa department of revenue – iowa taxes
Click one of the following choices for the directory of Iowa approved Tobacco Products Manufacturers and their Cigarette Brands and Roll Your Own Tobacco Products.
Sorted by Brand
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Sorted by Manufacturer
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Recent Deletions and Additions appear at the top of the above files.
Each list includes the “brand families” that are allowed to be sold within Iowa. The term “brand family,” as defined in 453D.2(1) of the Iowa Code, means all styles sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to, menthol, lights, kings, full flavor, and 100s.
Change Notification Will Be Sent Via E Mail
Additions and deletions to the Directory will be sent only by a listserv service. If you have not already done so, sign up on the Iowa Department of Revenue Web site. Then choose to subscribe to the Cigarette and Tobacco (IDRFCigaretteTobacco) list.
Manufacturer Questions
If a tobacco product manufacturer wishes to be added to these product lists or has questions about the certification process or forms, please e mail Matt Gannon of the Iowa Attorney General’s Office or call (515) 281 4951.
Contraband Products
The Iowa Department of Justice issued the following notice dated July 9, 2003
This letter provides you notice that the State of Iowa has obtained injunctions against certain Tobacco Product Manufacturers prohibiting the sale of their tobacco products in Iowa.
This is notice for you not to stamp for sale in Iowa any cigarettes or roll your own tobacco products manufactured by GTC Industries, also known as Golden Tobacco Company, an Indian business entity, or Grand River Enterprises, Six Nations Ltd., a Canadian business entity.
To the best of our knowledge, the brands being manufactured by GTC Industries include, but may not be limited to, A One, Chancellor, Diamond, Diamonds, Double Diamond, Esquire, Flair, Miss Diamond, Panama, and Pavillion.
To the best of our knowledge, the brands being manufactured by Grand River Enterprises include, but may not be limited to, Cigs, Catalina, Scenic 101, Seneca, and Royal.
If you have questions or concerns about this notice, please contact
Matt Gannon
Assistant Attorney General
2nd Floor Hoover Building
1305 E. Walnut
Des Moines IA 50319
515/281 4951
515/281 6771 (fax)
Unlawful Transactions
It is unlawful for any person to stamp, sell, offer, or possess for sale a package or container of cigarettes of a tobacco product manufacturer or a brand family that is not published on the Directory. Those who violate this legislation may face criminal and civil penalties. The minimum civil penalty is $5,000 per violation or 500% of the retail value of the product sold, whichever is greater. In addition, persons who stamp, sell, or possess for sale in Iowa a brand not included on the Attorney General approved Directory lists may have their licenses suspended or revoked, and any product found in their possession will be deemed contraband and will be seized and destroyed. Finally, profits gained in violation of this legislation will be disgorged and paid to the State Treasurer.
Note Only brands that are part of the brand family listed for a manufacturer are certified. In some instances, not all brands from a manufacturer are on the list. Unless otherwise noted, “brand” includes portions of the brand family.
Little Cigars
Little cigars, as defined in Iowa Code 453A.42, may be sold in Iowa as long as the appropriate tax is paid under 453A.43. Little cigars are taxed at the same rate as cigarettes in Iowa. Little cigar packs must bear the same tax stamp as cigarettes packs. Little cigars are not included on the Directory and are thus not subject to the brand restrictions therein.
Fire Safe Cigarettes
Fire safe cigarette legislation Pursuant to Iowa Code chapter 101B, The Cigarette Fire Safety Standards Act, and Iowa Administrative Code 661 chapter 61 (101B), effective January 1, 2009, cigarettes shall not be sold or offered for sale to any person in Iowa unless the cigarettes have been tested in accordance with the test method prescribed in Iowa Code 101B.4., the cigarettes meet the performance standard specified in Iowa Code 101B.4, a written certification has been filed by the manufacturer with the Department, and the cigarettes have been marked in accordance with Iowa Code 101B.7.
For more information concerning fire safe cigarettes, please go to Iowa’s Reduced Ignition Propensity Cigarette Law
or contact
Iowa Department of Public Safety
215 East 7th Street
Des Moines, Iowa 50319
Forms
Participating Manufacturer Certification Form and Instructions
Non Participating Manufacturer Certification Form and Instructions
Non Participating Manufacturer Quarterly Compliance Worksheet
Non Participating Manufacturer Annual Compliance Worksheet
Non Participating Manufacturer’s (NPM) Appointment of Registered Agent for State of Iowa and Registered Agent’s Statement
MS Word
Brand Specific Report Filed by Licensed Distributors for Cigarette, Little Cigar, and Roll Your Own Product with Iowa Tax Paid for all Manufacturers Iowa form 70 020 PDF Iowa Cigarette and Tobacco Tax Applications and Forms
Legislation and Agreement
- Iowa Code chapter 453A
- Iowa Code chapter 453C
- Iowa Code chapter 453D
- Master Settlement Agreement (MSA)
Explanation and History
In 1998, the State of Iowa, 45 other states, the District of Columbia and five United States Territories entered into the Master Settlement Agreement (MSA) to settle claims against the four largest tobacco manufacturers. Under the MSA, the manufacturers agreed to certain restrictions on their marketing and to make payments perpetually to offset the State’s costs arising from the health problems associated with the use of their tobacco products. In addition, the MSA effectively changed how tobacco companies that sell cigarettes and roll your own tobacco may do business in Iowa.
Tobacco manufacturers who wish to sell their product in Iowa are subject to two important pieces of legislation. The first imposes financial obligations on tobacco product manufacturers. Iowa Code 453C.2 requires that tobacco manufacturers either become a party to the MSA and generally comply with the terms and obligations under the MSA, or establish a qualified escrow account and pay into it in accordance with Iowa Code 453C.2(2) as a non participating manufacturer. NPMs not listed currently on the Directory will be required to make quarterly escrow payments. See Iowa Code 453D.5 Iowa Admin. Code 61 5.3(1). Current NPMs also may be subject to a quarterly payment requirement. See Iowa Admin. Code 61 5.3. A tobacco manufacturer that fails to comply with either of these two requirements yet continues to market its product in Iowa, whether through a distributor, retailer, or similar intermediary, is subject to litigation and civil penalties.
The second important piece of legislation is complementary to the first and enforces the financial obligations of tobacco manufacturers. Iowa Code chapter 453D mandates that all tobacco product manufacturers who wish to sell their product in Iowa be certified by the Iowa Attorney General for inclusion on the Iowa Directory of Certified Tobacco Product Manufacturers and Brands. For certification, the tobacco product manufacturer must either be a participating manufacturer under the MSA or in full compliance with Iowa Code chapter 453C. If any person possesses, sells, or offers for sale in Iowa the brand of a tobacco product manufacturer not included on the Iowa Directory, the product is contraband and criminal and/or civil penalties will
apply.
Best electronic cigarette reviews
Online cheap cigarettes??? does anyone know any legit sites? for the u.s.?
Best Of E Cig Aspects
Those are our top picks overall, and here are the best of the different aspects of the electronic cigarettes listed, to help you fine tune
- Best Price for Cartridge Refills V2 Cigs ($9.95 for 5 cartridges)
- Cheapest Starter Kit Bull Smoke hands down with $29.95 for a starter kit with 2 batteries and 10 cartridges. (Comparatively, as pricing is a top priority for many, V2 and South Beach kits both cost $59.95 for the same components, the Green Smoke kit is $59.97 with 5 cartridges, 1 battery and one cig that plugs into a USB, and the Halo G6 is $44.99 with 2 batteries and 5 cartridges).
- Best Flavor V2 Cigs Red
- Best Battery Mini manual Halo Battery (charges in like an hour, and lasts much longer than other proportionately sized batteries).
- Longest Lasting Battery For standard sized e cigs this is close, the long batteries from South Beach, Bull Smoke and V2, and the standard Green Smoke are all good for a number of hours. The longest lasting most powerful short battery is the manual 65mm Halo. If you want an upgraded battery that lasts for hours and aren’t concerned with the size, check out the Halo Triton.
- Coolest Accessory South Beach Smoke Portable Charging Case with LED lights
- Sexiest Aesthetics Halo
- Coolest Color Ever If aesthetics will clinch the deal for you, check out the Halo Iridescence Triton Battery pictured to the right >
- Best Disposable V2
- Thickest Vapor Green Smoke
- Most Vapor Volume Standard V2 cartridges
- Longest Lasting Cartridges Green Smoke
- Cheapest To Maintain V2 and Halo (since they stock refill liquid which is a nice savings).
- Most Accessories and Options V2 check out their super sexy carrying cases, charging cases, battery color options, and the Ultimate Kit has all the bells and whistles.
- Biggest Throat Hit Go for high nicotine 1.8% or 2.4% (18mg and 24mg respectively), all 5 listed above have nice throat hits, V2′ s 18mg flavors seem to smack the back of your throat just a bit more than the others at 18mg, and even some other higher strength ones.
Best E Cigarette Mods & Tanks
If you’re looking for upgraded electronic batteries, tanks etc, check out VaporZone. They have a real nice line of tank systems and upgraded batteries etc.
They also have a HUGE selection of e liquid flavors, and you can customize your flavor by mixing flavors etc.
Pictured here are 4 of their products, from the left is the Rebel (for taking things to a serious next level), the Pro, Pulse and Jet. They also have standard e cigs with cartridges, so they cover everything.
Their website is
Everything about them feels high quality, between the look and feel of the product line, and their flavors are real good!
Anyways, we’re pretty excited about what else is to come, as there were a number of headlines about the electronic cigarette industry, ju
st this past week early June 2013.
One is that NJoy is creating an e cig that they claim is just like a real cigarette.
Also, they announced, just today (June 7, 2013), that Reynolds (who’s the #2 largest cigarette manufacturer) is launching their own electronic cigarette.
Here’s the article in The New York Post. It seems like a great time to be getting into smokeless cigarettes for tons of reasons.
For more news, check out our page for e cigs in the news
Electronic Cigarette Brands and Reviews Here at
This isn’t too complicated.. There are quite a few good e cigarettes out there, and with a couple of the top ones, you can’t really go wrong.
That being said, as you can see above, we do have our favorites, and explain why in our review pages (see below). There are a number of brands that create an excellent product line, with the super competitive market that electronic cigarettes have become.
Each brand does have a distinct flavor, and so it may be very worth your time to try more than one, as you may try one that is good enough, and another may seal the deal, and just hit that spot.
When you factor in the cost savings, it’s pretty much a no brainer, nevermind some of the nice aspects of vaping cigarettes as opposed to tobacco burning cigarettes, with ash and the smell of cigarettes being two big factors.
For our reviews below, we looked for the top rated brands by consumers, and to see how they are against each other and created our favorites on this page.
Reviews Of Our Top Picks
- V2 Cigs
- Vapor Zone
- South Beach Smoke
- Green Smoke
- Bull Smoke
- Halo
When starting out, you may want to consider a starter kit. Check out our page comparing some of the best basic starter kits here.
Where To Buy Our Top Picks
Visit any of these sites from our top 5 list to get started and buy your own electronic cigarette and start saving some serious cash
Go here for our reviews of other electronic cigarettes.
Save Cash On Select Brands
Check out our coupon codes & discounts here for savings on V2, South Beach Smoke and Green Smoke. Thanks for visiting, and please comment with any useful feedback or questions you have.
Check Us Out On Facebook!
Make sure to check back here, or follow us on our Facebook page.
We are talking to some companies about running some promotions, giveaways, and some other stuff you will like, so keep your eye out.
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