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Cigarette and Tobacco Tax
Information and Forms

Red Arrow pointing to penalty notice Penalties exist for purchasing cigarettes brought into Iowa from another state, by mail or over the Internet without the Iowa cigarette stamp affixed.  Only 2 packs of cigarettes can legally be brought into Iowa at a time. Penalties start at minimum $200 per purchase in addition to the cigarette and sales/use taxes due. Also, the cigarettes may be seized.

Forms

Tax Rates and Descriptions (all tax types)

Report Cigarette Tax Fraud

Cigarette/Tobacco Code

Cigarette/Tobacco Rules

Cigarette Buydown Legislation 

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71-023 Minimum Legal Prices on Cigarettes effective
September 9, 2008 (MS Excel Format)
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70-014 Application for Iowa Retail Cigarette/Tobacco Permit (filed with local jurisdiction: city clerk or county auditor)

71-038 Retail Cigarette/Tobacco Permit Q&A for Cities and Counties

70-015 Annual Application for Iowa Cigarette/Tobacco Tax Permit

70-031 Bond Form (attach to Annual Application)

70-017 Cigarette Tax Report for In-State Distributors

70-050 In-State Distributors: Schedule C- Out-of-State Sales

70-018 Cigarette Tax Report for Out-of-State Distributors

70-020 Brand Specific Report for Cigarette, Little Cigar and Roll-Your-Own Product with Iowa Tax Paid for ALL Manufacturers

70-044 Cigarette Tax Stamp Order Form

70-039 Cigarette Refund Affidavit for Cigarettes Returned to Manufacturers

70-057 Refund Claim Affidavit for Permit Fees, Losses and Tobacco Taxes

70-022 Tobacco Products Monthly Tax Return for In-State Distributors (Excel)

70-026 Tobacco Products Monthly Tax Return for Out-of-State Distributors (Excel)