701—257.1(421B) Definitions. For purposes of this chapter “wholesaler” and “retailer” mean a cigarette wholesaler and cigarette retailer as defined in Iowa Code section 421B.2. See opinion of the Attorney General, Griger to Bair, Director, Iowa Department of Revenue, 80-1-15. “Sale” or “sales” shall include an offer for sale.
This rule is intended to implement Iowa Code section 421B.2.
[ARC 6508C, IAB 9/7/22, effective 10/12/22]