1. A tax is imposed upon all tobacco products in this state and upon any person engaged in business as a distributor of tobacco products, at the rate of twenty- two percent of the wholesale sales price of the tobacco products, except little cigars as defined in section 453A.42. Little cigars shall be subject to the same rate of tax imposed upon cigarettes in section 453A.6, payable at the time and in the manner provided in section 453A.6; and stamps shall be affixed as provided in division I of this chapter. The tax on tobacco products, excluding little cigars, shall be imposed at the time the distributor does any of the following:
a. Brings, or causes to be brought, into this state from without the state tobacco products for sale.
b. Makes, manufactures, or fabricates tobacco products in this state for sale in this state.
c. Ships or transports tobacco products to retailers in this state, to be sold by those retailers.
2. A tax is imposed upon the use or storage by consumers of tobacco products in this state, and upon the consumers, at the rate of twenty-two percent of the cost of the tobacco products.
The tax imposed by this subsection shall not apply if the tax imposed by subsection 1 on the tobacco products has been paid.
This tax shall not apply to the use or storage of tobacco products in quantities of:
a. Less than 25 cigars.
b. Less than 10 oz. snuff or snuff powder.
c. Less than 1 lb. smoking or chewing tobacco or other tobacco products not specifically mentioned herein, in the possession of any one consumer.
3. Any tobacco product with respect to which a tax has once been imposed under this division shall not again be subject to tax under said division.
4. The tax imposed by this section shall not apply with respect to any tobacco product which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
5. The tax imposed by this section shall be in addition to all other occupation or privilege taxes or license fees now or hereafter imposed by any city or county.
[C71, 73, 75, 77, 79, 81, § 98.43]
85 Acts, ch 32, § 2; 88 Acts, ch 1005, § 3; 91 Acts, ch 267, §511, 512
C93, § 453A.43
Referred to in § 453A.40, 453A.42, 453A.46-453A.48
Inventory tax, § 453A.40
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