Iowa HF1035 amends the definition of "cigarette" to include heated tobacco products and imposes a tax on heated tobacco products.

Iowa HF1035 amends the definition of "cigarette" to include heated tobacco products for purposes of regulating cigarettes and imposes a tax on heated tobacco products. The bill defines "heated tobacco products" as products containing tobacco that produce an inhalable aerosol by heating the tobacco without combustion. The bill also defines "vapor product" to include liquid nicotine and excludes heated tobacco products from the 22 percent tax on the wholesale price of tobacco products. The bill imposes a tax on heated tobacco products equal to 3.40 cents on each consumable unit.

Iowa HF1035 amends the definition of "cigarette" to include heated tobacco products and imposes a tax on heated tobacco products.

Iowa HF1035 amends the definition of "cigarette" to include heated tobacco products for purposes of regulating cigarettes and imposes a tax on heated tobacco products. The bill defines "heated tobacco products" as products containing tobacco that produce an inhalable aerosol by heating the tobacco without combustion. The bill also defines "vapor product" to include liquid nicotine and excludes heated tobacco products from the 22 percent tax on the wholesale price of tobacco products. The bill imposes a tax on heated tobacco products equal to 3.40 cents on each consumable unit.