Iowa HSB92 amends the definition of "units sold" for cigarette and tobacco regulation and taxation.
Iowa HSB92 revises the definition of "units sold" for measuring individual cigarettes sold in the state. It specifies that "units sold" refers to packs of cigarettes that must bear the excise stamp of the state. Additionally, it updates the definition for roll-your-own tobacco to include those on which a tax is due under Code chapter 453A. The bill takes effect immediately upon enactment.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.