Iowa SSB1155 amends the definition of "units sold" for cigarette and tobacco regulation and taxation.

Iowa SSB1155 modifies the definition of "units sold" to include the number of individual cigarettes sold in the state by tobacco product manufacturers, whether sold directly or through distributors. The bill also updates the definition to include roll-your-own tobacco containers on which a tax is due. This change affects how the state measures and regulates cigarette and tobacco sales for taxation purposes. The bill takes effect upon enactment.

Iowa SSB1155 amends the definition of "units sold" for cigarette and tobacco regulation and taxation.

Iowa SSB1155 modifies the definition of "units sold" to include the number of individual cigarettes sold in the state by tobacco product manufacturers, whether sold directly or through distributors. The bill also updates the definition to include roll-your-own tobacco containers on which a tax is due. This change affects how the state measures and regulates cigarette and tobacco sales for taxation purposes. The bill takes effect upon enactment.