Iowa House Bill HSB92

Iowa 2025-2026 Regular Session

• Introduced: 1/28/25
• Refer: 1/28/25

Caption

A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.(See HF 795.)

Impact

The changes proposed by HSB92 reflect an effort to streamline the taxation process for tobacco products. By establishing a clearer definition for units sold, the bill seeks to enhance compliance and ensure that taxation aligns accurately with actual sales. This is anticipated to have implications for the Department of Revenue, which will need to adopt rules necessary for implementing these changes. The immediate effect of the bill, upon enactment, is designed to start addressing the issue quickly, reinforcing the significance of accurate measurement in tobacco taxation.

Summary

House Study Bill 92 (HSB92) addresses the measurement of units sold for the regulation and taxation of cigarettes and tobacco products in Iowa. The bill amends the definition of 'units sold' to clarify that it pertains to the number of individual cigarettes sold in the state, specifically referencing packs that are required to bear the state's excise stamp. Additionally, the bill includes provisions for roll-your-own tobacco, stating that this category will also be counted towards the units sold based on tax obligations outlined in the Iowa Code.

Contention

While the bill may not have spurred widespread controversy based on the available records, notable points of concern could arise from various stakeholders in the tobacco industry. Manufacturers and retailers might debate the implications of the updated measurement definitions on their business practices and compliance requirements. Furthermore, advocacy groups focused on public health may express varying views on the enforcement and effectiveness of taxation as a means to regulate tobacco use within the state. Future discussions might reflect these tensions as stakeholders assess the broader impact of HSB92 on state law and the health outcomes in the community.