2017 Iowa Code Title X - FINANCIAL RESOURCES Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS Section 453A.13 - Distributor’s, wholesaler’s, and retailer’s permits.
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CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.13
453A.13 Distributor’s, wholesaler’s, and retailer’s permits.
1. Permits required. Every distributor, wholesaler, cigarette vendor, and retailer, now
engaged or who desires to become engaged in the sale or use of cigarettes, upon which a tax
is required to be paid, and every retailer now engaged or who desires to become engaged
in selling, offering for sale, or distributing alternative nicotine products or vapor products
shall obtain a state or retail permit as a distributor, wholesaler, cigarette vendor, or retailer,
as the case may be.
2. Issuance or denial.
a. The department shall issue state permits to distributors, wholesalers, and cigarette
vendors subject to the conditions provided in this division. Cities may issue retail permits to
dealers within their respective limits. County boards of supervisors may issue retail permits
to dealers in their respective counties, outside of the corporate limits of cities.
b. The department may deny the issuance of a permit to a distributor, wholesaler, vendor
or retailer who is substantially delinquent in the payment of a tax due, or the interest
or penalty on the tax, administered by the department at the time of application. If the
applicant is a partnership, a permit may be denied if a partner is substantially delinquent on
any delinquent tax, penalty or interest. If the applicant is a corporation, a permit may be
denied if any officer having a substantial legal or equitable interest in the ownership of the
corporation owes any delinquent tax, interest or penalty of the applicant corporation.
c. The department, or a city or county, shall submit a duplicate of any application for a
retail permit and any retail permit issued by the entity under this subsection to the alcoholic
beverages division of the department of commerce within thirty days of the issuance. The
alcoholic beverages division of the department of commerce shall submit the current list of
all retail permits issued to the Iowa department of public health by the first day of each quarter
of a state fiscal year.
3. Fees — expiration.
a. All permits provided for in this division shall expire on June 30 of each year. A permit
shall not be granted or issued until the applicant has paid for the period ending June 30
next, to the department or the city or county granting the permit, the fees provided for in
this division. The annual state permit fee for a distributor, cigarette vendor, and wholesaler
is one hundred dollars when the permit is granted during the months of July, August, or
September. However, whenever a state permit holder operates more than one place of
business, a duplicate state permit shall be issued for each additional place of business on
payment of five dollars for each duplicate state permit, but refunds as provided in this
division do not apply to any duplicate permit issued.
b. The fee for retail permits is as follows when the permit is granted during the months of
July, August, or September:
(1) In places outside any city, fifty dollars.
(2) In cities of less than fifteen thousand population, seventy-five dollars.
(3) In cities of fifteen thousand or more population, one hundred dollars.
c. If any permit is granted during the months of October, November, or December, the
fee shall be three-fourths of the above maximum schedule; if granted during the months of
January, February, or March, one-half of the maximum schedule, and if granted during the
months of April, May, or June, one-fourth of the maximum schedule.
4. Refunds.
a. An unrevoked permit for which the holder has paid the full annual fee may be
surrendered during the first nine months of said year to the officer issuing it, and the
department, or the city or county granting the permit shall make refunds to the holder as
follows:
(1) Three-fourths of the annual fee if the surrender is made during July, August, or
September.
(2) One-half of the annual fee if the surrender is made during October, November, or
December.
(3) One-fourth of the annual fee if the surrender is made during January, February, or
March.
b. An unrevoked permit for which the holder has paid three-fourths of a full annual fee
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Iowa Code 2017, Section 453A.13 (18, 0)
§453A.13, CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS
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may be so surrendered during the first six months of the period covered by said payment and
the department, city, or county shall make refunds to the holder as follows:
(1) A sum equal to one-half of an annual fee if the surrender is made during October,
November, or December.
(2) A sum equal to one-fourth of an annual fee if the surrender is made during January,
February, or March.
c. An unrevoked permit for which the holder has paid one-half of a full annual fee may
be surrendered during the first three months of the period covered by that payment, and the
department, city, or county shall refund to the holder a sum equal to one-fourth of an annual
fee.
5. Application — bond. Permits shall be issued only upon applications accompanied by
the fee indicated above, and by an adequate bond as provided in section 453A.14, and upon
forms furnished by the department upon written request. The failure to furnish such forms
shall be no excuse for the failure to file the forms unless absolute refusal is shown. The forms
shall set forth all of the following:
a. The manner under which the distributor, wholesaler, or retailer, transacts or intends to
transact such business as a distributor, wholesaler, or retailer.
b. The principal office, residence, and place of business where the permit is to apply.
c. If the applicant is not an individual, the principal officers or members and their
addresses.
d. Any other information as the director shall by rules prescribe.
6. No sales without permit. A distributor, wholesaler, cigarette vendor, or retailer shall
not sell any cigarettes, alternative nicotine products, or vapor products until such application
has been filed and the fee prescribed paid for a permit and until such permit is obtained and
only while such permit is unrevoked and unexpired.
7. Number of permits — trucks. An application shall be filed and a permit obtained for
each place of business owned or operated by a distributor, wholesaler, or retailer, excepting
that no permit need be obtained for a delivery or sales truck of a distributor or wholesaler
holding a permit, provided that the director may by regulation require that said truck bear
the distributor’s or wholesaler’s name, and that the permit number of the place of business
for and from which it operates be conspicuously displayed on the outside of the body of the
truck, immediately under the name.
8. Group business. Any person who operates both as a distributor and wholesaler in the
same place of business shall only be required to obtain a state permit for the particular place
of business where such operation of said business is conducted. A separate retail permit,
however, shall be required if any distributor or wholesaler sells cigarettes at both retail and
wholesale.
9. Permit — form and contents. Each permit issued shall describe clearly the place of
business for which it is issued, shall be nonassignable, consecutively numbered, designating
the kind of permit, and shall authorize the sale of cigarettes, alternative nicotine products, or
vapor products in this state subject to the limitations and restrictions herein contained. The
retail permits shall be upon forms furnished by the department or on forms made available
or approved by the department.
10. Permit displayed. The permit shall, at all times, be publicly displayed by the
distributor, wholesaler, or retailer at the place of business so as to be easily seen by the
public and the persons authorized to inspect the place of business. The proprietor or keeper
of any building or place where cigarettes, alternative nicotine products, vapor products, or
tobacco products are kept for sale, or with intent to sell, shall upon request of any agent
of the department or any peace officer exhibit the permit. A refusal or failure to exhibit
the permit is prima facie evidence that the cigarettes, alternative nicotine products, vapor
products, tobacco, or tobacco products are kept for sale or with intent to sell in violation of
this division.
[S13, §5007-a; C24, 27, §1557, 1558, 1560, 1563, 1564, 1584; C31, 35, §1557, 1558, 1560,
1563, 1563-d1, 1564, 1584; C39, §1556.08; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.13]
86 Acts, ch 1007, §5; 86 Acts, ch 1241, §1
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Iowa Code 2017, Section 453A.13 (18, 0)
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CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.13
C93, §453A.13
94 Acts, ch 1165, §38; 2000 Acts, ch 1105, §5; 2007 Acts, ch 186, §34, 35; 2011 Acts, ch 25,
§48; 2011 Acts, ch 63, §14; 2012 Acts, ch 1023, §54, 55; 2014 Acts, ch 1109, §6, 7
Referred to in §421.26, §453A.36, §453A.40
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Iowa Code 2017, Section 453A.13 (18, 0)
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