Senate File 604 - Enrolled Senate File 604 AN ACT RELATING TO THE MEASUREMENT OF UNITS SOLD FOR PURPOSES OF CIGARETTE AND TOBACCO REGULATION AND TAXATION, AND INCLUDING EFFECTIVE DATE PROVISIONS. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: Section 1. Section 453C.1, subsection 10, Code 2025, is amended to read as follows: 10. “Units sold” means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, during the year in question, as measured by excise taxes collected by the state on in packs bearing required to bear the excise stamp of the state or on in the case of roll-your-own tobacco containers on which a tax is due pursuant to chapter 453A . The department of revenue shall adopt rules as are necessary to ascertain the amount of state excise tax paid on the cigarettes of such tobacco product manufacturer for each year.

Senate File 604, p. 2 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate importance, takes effect upon enactment. ______________________________ AMY SINCLAIR President of the Senate ______________________________ PAT GRASSLEY Speaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 604, Ninety-first General Assembly. ______________________________ W. CHARLES SMITHSON Secretary of the Senate Approved _______________, 2025 ______________________________ KIM REYNOLDS Governor