Iowa SSB1137 imposes a tax on retail sales of e-liquids, nicotine pouches, and vapor cartridges to fund cancer research.

Iowa SSB1137 imposes a tax on certain nicotine and nonnicotine products sold at retail. For vapor cartridges, the tax is $1.15 per cartridge; for nicotine pouches, it is 6.8 cents per pouch. For vapor products requiring e-liquids and e-liquids sold separately from cartridges, the tax is 15% of the retail sales price. The revenue from these taxes is credited to the Iowa cancer research fund, which supports cancer research in the state. The fund is managed by the department of health and human services, which must develop an application process for researchers to receive moneys from the fund.

Iowa SSB1137 imposes a tax on retail sales of e-liquids, nicotine pouches, and vapor cartridges to fund cancer research.

Iowa SSB1137 imposes a tax on certain nicotine and nonnicotine products sold at retail. For vapor cartridges, the tax is $1.15 per cartridge; for nicotine pouches, it is 6.8 cents per pouch. For vapor products requiring e-liquids and e-liquids sold separately from cartridges, the tax is 15% of the retail sales price. The revenue from these taxes is credited to the Iowa cancer research fund, which supports cancer research in the state. The fund is managed by the department of health and human services, which must develop an application process for researchers to receive moneys from the fund.