Bill
Bill > HF795
IA HF795
A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.(Formerly HSB 92.)
summary
Introduced
03/05/2025
03/05/2025
In Committee
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill updates the definition of “units sold” when measuring individual cigarettes sold in the state to mean packs required to bear the excise stamp of the state, and updates “units sold” for roll-your-own tobacco to mean roll-your-own tobacco on which tax is due pursuant to Code chapter 453A. The bill takes effect upon enactment.
AI Summary
This bill updates the definition of "units sold" for cigarette and tobacco taxation purposes in Iowa. Specifically, it modifies how individual cigarettes and roll-your-own tobacco are counted for tax calculation. For cigarettes, "units sold" will now be defined as packs required to bear the state's excise stamp, rather than being measured by excise taxes collected. For roll-your-own tobacco, "units sold" will now mean the tobacco on which tax is due under Chapter 453A of the state code. The bill requires the Department of Revenue to establish rules for determining the amount of state excise tax paid on cigarettes by tobacco manufacturers each year. The legislation is deemed of immediate importance and will take effect immediately upon enactment. This change aims to clarify and potentially streamline the measurement and taxation of tobacco products in the state.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Ways and Means (H)
Last Action
Withdrawn. H.J. 1010. (on 04/21/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF795 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/HF795.html |
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