HSB 92 (LSB 1388XD (2) 91)

SENATE/HOUSE FILE _____

BY  (PROPOSED DEPARTMENT OF REVENUE BILL)

A BILL FOR

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.
    Sec. 2.  EFFECTIVE DATE.  This Act, being deemed of immediate importance, takes effect upon enactment.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill updates the definition of “units sold” when measuring individual cigarettes sold in the state to mean packs required to bear the excise stamp of the state, and updates “units sold” for roll-your-own tobacco to mean roll-your-own tobacco on which tax is due pursuant to Code chapter 453A.
   The bill takes effect upon enactment.