House File 2167 - Introduced HOUSE FILE 2167 BY MASCHER A BILL FOR An Act relating to an increase in the tax on cigarettes. 1 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 2 TLSB 6097YH (4) 88 pf/jh
H.F. 2167 Section 1. Section 453A.6, subsection 1, Code 2020, is 1 amended to read as follows: 2 1. There is imposed, and shall be collected and paid to 3 the department, a tax on all cigarettes used or otherwise 4 disposed of in this state for any purpose equal to six eleven 5 and eight-tenths cents on each cigarette. 6 Sec. 2. Section 453A.6, subsection 8, paragraph a, Code 7 2020, is amended to read as follows: 8 a. Pay directly to the department, in lieu of the tax 9 under subsection 1 , a tax equal to three and six sixty-three 10 hundredths cents on each cigarette dispensed from such machine. 11 EXPLANATION 12 The inclusion of this explanation does not constitute agreement with 13 the explanation’s substance by the members of the general assembly. 14 This bill relates to the tax on cigarettes. The bill 15 increases the tax imposed on cigarettes from 6.8 cents to 11.8 16 cents on each cigarette, or from $1.36 to $2.36 per pack of 20 17 cigarettes. 18 The bill increases the tax on cigarettes assembled using 19 loose tobacco products that are inserted into a vending machine 20 from which assembled cigarettes are dispensed from 3.06 cents 21 to 3.63 cents on each cigarette, which is equivalent, based on 22 the weight of tobacco used for each cigarette, to the increased 23 tax on packaged cigarettes. 24 -1- LSB 6097YH (4) 88 pf/jh 1/ 1