House Study Bill 92 - Introduced SENATE/HOUSE FILE _____ BY (PROPOSED DEPARTMENT OF REVENUE BILL) A BILL FOR An Act relating to the measurement of units sold for purposes 1 of cigarette and tobacco regulation and taxation, and 2 including effective date provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1388XD (2) 91 jm/jh
S.F. _____ H.F. _____ Section 1. Section 453C.1, subsection 10, Code 2025, is 1 amended to read as follows: 2 10. Units sold means the number of individual cigarettes 3 sold in the state by the applicable tobacco product 4 manufacturer, whether directly or through a distributor, 5 retailer, or similar intermediary or intermediaries, during the 6 year in question, as measured by excise taxes collected by the 7 state on in packs bearing required to bear the excise stamp of 8 the state or on in the case of roll-your-own tobacco containers 9 on which a tax is due pursuant to chapter 453A . The department 10 of revenue shall adopt rules as are necessary to ascertain 11 the amount of state excise tax paid on the cigarettes of such 12 tobacco product manufacturer for each year. 13 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate 14 importance, takes effect upon enactment. 15 EXPLANATION 16 The inclusion of this explanation does not constitute agreement with 17 the explanations substance by the members of the general assembly. 18 This bill updates the definition of units sold when 19 measuring individual cigarettes sold in the state to mean packs 20 required to bear the excise stamp of the state, and updates 21 units sold for roll-your-own tobacco to mean roll-your-own 22 tobacco on which tax is due pursuant to Code chapter 453A. 23 The bill takes effect upon enactment. 24 -1- LSB 1388XD (2) 91 jm/jh 1/ 1