453A.6  Tax imposed.

1.  There is imposed, and shall be collected and paid to the department, the following taxes on all cigarettes used or otherwise disposed of in this state for any purpose whatsoever:

Class A.  On cigarettes weighing not more than three pounds per thousand, eighteen mills on each such cigarette.

Class B.  On cigarettes weighing more than three pounds per thousand, eighteen mills on each such cigarette.

2.  The said tax shall be paid only once by the person making the "first sale" in this state, and shall become due and payable as soon as such cigarettes are subject to a "first sale" in Iowa, it being intended to impose the tax as soon as such cigarettes are received by any person in Iowa for the purpose of making a "first sale" of same. If the person making the "first sale" did not pay such tax, it shall be paid by any person into whose possession such cigarettes come until said tax has been paid in full. No person, however, shall be required to pay a tax on cigarettes brought into this state on or about the person in quantities of forty cigarettes or less, when such cigarettes have had the individual packages or seals thereof broken and when such cigarettes are actually used by said person and not sold or offered for sale.

3.  Payment of such tax shall be evidenced by stamps purchased from the department and securely affixed to each individual package of cigarettes in amounts equal to the tax thereon as imposed by this chapter, or by the impressing of an indicium upon individual packages of cigarettes, under regulations prescribed by the director.

Section History: Early form

  [C24, 27, 31, 35, § 1570; C39, § 1556.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.6]

Section History: Recent form

  83 Acts, ch 165, § 1; 85 Acts, ch 32, § 1; 88 Acts, ch 1005, § 1; 88 Acts, ch 1153, §1; 91 Acts, ch 267, §509, 510

  C93, § 453A.6

Internal References

  Referred to in § 453A.40, 453A.43


  Inventory tax, § 453A.40

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