2017 Iowa Code Title X - FINANCIAL RESOURCES Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS Section 453A.39 - Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration.
Download as PDF
1
CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.39
453A.39 Tobacco, tobacco products, alternative nicotine products, vapor products, and
cigarette samples — restrictions — administration.
1. A manufacturer, distributor, wholesaler, retailer, or distributing agent, or agent thereof,
shall not give away cigarettes or tobacco products at any time in connection with the
manufacturer’s, distributor’s, wholesaler’s, retailer’s, or distributing agent’s business or for
promotion of the business or product, except as provided in subsection 2.
2. a. All cigarette samples shall be shipped only to a distributor that has a permit to stamp
cigarettes or little cigars with Iowa tax. All cigarette samples must have a cigarette stamp.
The manufacturer shipping samples under this section shall send an affidavit to the director
stating the shipment information, including the date shipped, quantity, and to whom the
samples were shipped. The distributor receiving the shipment shall send an affidavit to the
director stating the shipment information, including the date shipped, quantity, and from
whom the samples were shipped. These affidavits shall be duly notarized and submitted to
the director at the time of shipment and receipt of the samples. The distributor shall pay the
tax on samples by separate remittance along with the affidavit.
b. A manufacturer, distributor, wholesaler, retailer, or distributing agent or agent thereof
shall not give away any tobacco, tobacco products, alternative nicotine products, vapor
products, or cigarettes to any person under eighteen years of age, or within five hundred
feet of any playground, school, high school, or other facility when such facility is being used
primarily by persons under age eighteen for recreational, educational, or other purposes.
c. Proof of age shall be required if a reasonable person could conclude on the basis of
outward appearance that a prospective recipient of a sample may be under eighteen years of
age.
2004 Acts, ch 1073, §44; 2014 Acts, ch 1109, §10
See also §142A.6
Wed Feb 08 03:48:59 2017
Iowa Code 2017, Section 453A.39 (12, 0)
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
