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House Journal: Page 1036: Wednesday, March 27, 1996

Page  14

 1     8.  "Place of business" means any place where
 2   tobacco products are sold or where tobacco products
 3   are manufactured, stored, or kept for the purpose of
 4   sale or consumption, including any vessel, vehicle,
 5   airplane, or train, or vending machine.
 6     Sec. 75.  Section 453A.43, subsection 1, unnumbered
 7   paragraph 1, Code 1995, is amended to read as follows:
 8     A tax is imposed upon all tobacco products in this
 9   state and upon any person engaged in business as a
10   distributor of tobacco products, at the rate of
11   twenty-two forty-four percent of the wholesale sales
12   price of the tobacco products, except little cigars as
13   defined in section 453A.42.  Little cigars shall be
14   subject to the same rate of tax imposed upon
15   cigarettes in section 453A.6, payable at the time and
16   in the manner provided in section 453A.6; and stamps
17   shall be affixed as provided in division I of this
18   chapter.  The tax on tobacco products, excluding
19   little cigars, shall be imposed at the time the
20   distributor does any of the following:
21     Sec. 76.  Section 453A.43, subsection 2, unnumbered
22   paragraph 1, Code 1995, is amended to read as follows:
23     A tax is imposed upon the use or storage by
24   consumers of tobacco products in this state, and upon
25   the consumers, at the rate of twenty-two forty-four
26   percent of the cost of the tobacco products.
27     Sec. 77.  Section 453A.56, Code 1995, is amended to
28   read as follows:
29     453A.56  UNIFORM APPLICATION.
30     Enforcement of this chapter shall be implemented in
31   an equitable manner throughout the state.  For the
32   purpose of equitable and uniform implementation,
33   application, and enforcement of state and local laws
34   and regulations, the provisions of this chapter shall
35   supersede any local law or regulation which is
36   inconsistent with or conflicts with the provisions of
37   this chapter, unless the local law or regulation is
38   more restrictive in application in which case the more
39   restrictive portion of the local law or regulation
40   shall supersede any inconsistent or conflicting
41   provision of this chapter.  This section and any
other
42   provision in this chapter shall not prohibit the
43   imposition of a local option cigarette and tobacco tax
44   under chapter 422B.
45     Sec. 78.  NEW SECTION.  453A.57  IOWA DO NOT START-
46   STOP SMOKING FUND ESTABLISHED.
47     1.  An Iowa do not start-stop smoking fund is
48   created within the state treasury under the control of
49   the Iowa department of public health.  Moneys received
50   by the department from fees collected and designated

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 2)

© 1996 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

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URL: /DOCS/GA/76GA/Session.2/HJournal/01000/01036.html
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