Iowa HF795 updates the definition of "units sold" for cigarette and tobacco regulation and taxation.

Iowa HF795 amends the definition of "units sold" in the context of cigarette and tobacco regulation and taxation. It specifies that "units sold" for cigarettes means the number of individual cigarettes sold in the state, whether directly or through intermediaries. For roll-your-own tobacco, "units sold" refers to roll-your-own tobacco on which tax is due. The bill takes effect upon enactment.

Iowa HF795 updates the definition of "units sold" for cigarette and tobacco regulation and taxation.

Iowa HF795 amends the definition of "units sold" in the context of cigarette and tobacco regulation and taxation. It specifies that "units sold" for cigarettes means the number of individual cigarettes sold in the state, whether directly or through intermediaries. For roll-your-own tobacco, "units sold" refers to roll-your-own tobacco on which tax is due. The bill takes effect upon enactment.