Iowa SSB1212 regulates and taxes tobacco products and heated tobacco products.

Iowa SSB1212 amends the definition of "cigarette" to include heated tobacco products for tax and regulation purposes. It imposes a tax on cigarettes at 6.80 cents per unit and on heated tobacco products at 3.40 cents per unit. The bill also modifies the definition of "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 defines "heated tobacco product" as a product containing tobacco that produces an inhalable aerosol by heating the tobacco without combustion.

Iowa SSB1212 regulates and taxes tobacco products and heated tobacco products.

Iowa SSB1212 amends the definition of "cigarette" to include heated tobacco products for tax and regulation purposes. It imposes a tax on cigarettes at 6.80 cents per unit and on heated tobacco products at 3.40 cents per unit. The bill also modifies the definition of "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 defines "heated tobacco product" as a product containing tobacco that produces an inhalable aerosol by heating the tobacco without combustion.