Signed by Governor Kim Reynolds

Vote Smart's Synopsis:

Vote to concur with Senate amendments and pass a bill that amends state rules governing tobacco products in Iowa.

Highlights:

• Amends various rules and regulations governing tobacco products in the state of Iowa and authorizes various penalty fines for violations (Sec. 2-7).

• Establishes and imposes a 40% tax on glass and metal paraphernalia including pipes, bongs, and other smoking devices in Iowa (Sec. 2-7).

• Defines the taxed devices as "any equipment or product made in whole or part of glass or metal that is designed for use in inhaling through combustion tobacco, hemp or other plant materials or a controlled substance (Sec. 2-7).

• Requires stores to keep track of the number of devices they sell for 5 years and submit new entries monthly to the state (Sec.2-7 ).

• Specifies stores operating online must maintain records of their customer's names, addresses, and age verification (Sec. 2-7).

• Prohibits selling devices to individuals under the age of 21 and requires retailers to verify customers’ age before sales (Sec. 2-7).

• Prohibits individuals under the age of 21 from entering shops where smoking devices are sold (Sec. 2-7).

• Specifies if smoking devices are shipped the certificate of receipt must be signed by an individual 21 or older (Sec. 2-7).

• Requires online and in-store dealers to obtain a sales permit for $1,500 per year to legally operate in the state (Sec. 2-7).

• Authorizes the Director of Revenue to collect, supervise, and enforce the collection of all fees, taxes, and civil penalties imposed under the provisions of this bill (Sec. 2-7).

• Specifies that the provisions of this bill shall take effect January 1, 2025 (Sec. 8).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that amends various state rules governing tobacco products in the state of Iowa.

Highlights:

• Amends various rules and regulations governing tobacco products in the state of Iowa and authorizes various penalty fines for violations (Sec. 2-7).

• Establishes and imposes a 40% tax on glass and metal paraphernalia including pipes, bongs, and other smoking devices in Iowa (Sec. 2-7).

• Defines the taxed devices as "any equipment or product made in whole or part of glass or metal that is designed for use in inhaling through combustion tobacco, hemp or other plant materials or a controlled substance (Sec. 2-7).

• Requires stores to keep track of the number of devices they sell for 5 years and submit new entries monthly to the state (Sec.2-7 ).

• Specifies stores operating online must maintain records of their customer's names, addresses, and age verification (Sec. 2-7).

• Prohibits selling devices to individuals under the age of 21 and requires retailers to verify customers’ age before sales (Sec. 2-7).

• Prohibits individuals under the age of 21 from entering shops where smoking devices are sold (Sec. 2-7).

• Specifies if smoking devices are shipped the certificate of receipt must be signed by an individual 21 or older (Sec. 2-7).

• Requires online and in-store dealers to obtain a sales permit for $1,500 per year to legally operate in the state (Sec. 2-7).

• Authorizes the Director of Revenue to collect, supervise, and enforce the collection of all fees, taxes, and civil penalties imposed under the provisions of this bill (Sec. 2-7).

• Specifies that the provisions of this bill shall take effect January 1, 2025 (Sec. 8).

Full Bill Text