Iowa department of revenue – iowa taxes
June 13th, 2014
Click one of the following choices for the directory of Iowa approved Tobacco Products Manufacturers and their Cigarette Brands and Roll Your Own Tobacco Products.
Sorted by Brand
- Excel
Sorted by Manufacturer
- Excel
Recent Deletions and Additions appear at the top of the above files.
Each list includes the “brand families” that are allowed to be sold within Iowa. The term “brand family,” as defined in 453D.2(1) of the Iowa Code, means all styles sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to, menthol, lights, kings, full flavor, and 100s.
Change Notification Will Be Sent Via E Mail
Additions and deletions to the Directory will be sent only by a listserv service. If you have not already done so, sign up on the Iowa Department of Revenue Web site. Then choose to subscribe to the Cigarette and Tobacco (IDRFCigaretteTobacco) list.
Manufacturer Questions
If a tobacco product manufacturer wishes to be added to these product lists or has questions about the certification process or forms, please e mail Matt Gannon of the Iowa Attorney General’s Office or call (515) 281 4951.
Contraband Products
The Iowa Department of Justice issued the following notice dated July 9, 2003
This letter provides you notice that the State of Iowa has obtained injunctions against certain Tobacco Product Manufacturers prohibiting the sale of their tobacco products in Iowa.
This is notice for you not to stamp for sale in Iowa any cigarettes or roll your own tobacco products manufactured by GTC Industries, also known as Golden Tobacco Company, an Indian business entity, or Grand River Enterprises, Six Nations Ltd., a Canadian business entity.
To the best of our knowledge, the brands being manufactured by GTC Industries include, but may not be limited to, A One, Chancellor, Diamond, Diamonds, Double Diamond, Esquire, Flair, Miss Diamond, Panama, and Pavillion.
To the best of our knowledge, the brands being manufactured by Grand River Enterprises include, but may not be limited to, Cigs, Catalina, Scenic 101, Seneca, and Royal.
If you have questions or concerns about this notice, please contact
Matt Gannon
Assistant Attorney General
2nd Floor Hoover Building
1305 E. Walnut
Des Moines IA 50319
515/281 4951
515/281 6771 (fax)
Unlawful Transactions
It is unlawful for any person to stamp, sell, offer, or possess for sale a package or container of cigarettes of a tobacco product manufacturer or a brand family that is not published on the Directory. Those who violate this legislation may face criminal and civil penalties. The minimum civil penalty is $5,000 per violation or 500% of the retail value of the product sold, whichever is greater. In addition, persons who stamp, sell, or possess for sale in Iowa a brand not included on the Attorney General approved Directory lists may have their licenses suspended or revoked, and any product found in their possession will be deemed contraband and will be seized and destroyed. Finally, profits gained in violation of this legislation will be disgorged and paid to the State Treasurer.
Note Only brands that are part of the brand family listed for a manufacturer are certified. In some instances, not all brands from a manufacturer are on the list. Unless otherwise noted, “brand” includes portions of the brand family.
Little Cigars
Little cigars, as defined in Iowa Code 453A.42, may be sold in Iowa as long as the appropriate tax is paid under 453A.43. Little cigars are taxed at the same rate as cigarettes in Iowa. Little cigar packs must bear the same tax stamp as cigarettes packs. Little cigars are not included on the Directory and are thus not subject to the brand restrictions therein.
Fire Safe Cigarettes
Fire safe cigarette legislation Pursuant to Iowa Code chapter 101B, The Cigarette Fire Safety Standards Act, and Iowa Administrative Code 661 chapter 61 (101B), effective January 1, 2009, cigarettes shall not be sold or offered for sale to any person in Iowa unless the cigarettes have been tested in accordance with the test method prescribed in Iowa Code 101B.4., the cigarettes meet the performance standard specified in Iowa Code 101B.4, a written certification has been filed by the manufacturer with the Department, and the cigarettes have been marked in accordance with Iowa Code 101B.7.
For more information concerning fire safe cigarettes, please go to Iowa’s Reduced Ignition Propensity Cigarette Law
or contact
Iowa Department of Public Safety
215 East 7th Street
Des Moines, Iowa 50319
Forms
Participating Manufacturer Certification Form and Instructions
Non Participating Manufacturer Certification Form and Instructions
Non Participating Manufacturer Quarterly Compliance Worksheet
Non Participating Manufacturer Annual Compliance Worksheet
Non Participating Manufacturer’s (NPM) Appointment of Registered Agent for State of Iowa and Registered Agent’s Statement
MS Word
Brand Specific Report Filed by Licensed Distributors for Cigarette, Little Cigar, and Roll Your Own Product with Iowa Tax Paid for all Manufacturers Iowa form 70 020 PDF Iowa Cigarette and Tobacco Tax Applications and Forms
Legislation and Agreement
- Iowa Code chapter 453A
- Iowa Code chapter 453C
- Iowa Code chapter 453D
- Master Settlement Agreement (MSA)
Explanation and History
In 1998, the State of Iowa, 45 other states, the District of Columbia and five United States Territories entered into the Master Settlement Agreement (MSA) to settle claims against the four largest tobacco manufacturers. Under the MSA, the manufacturers agreed to certain restrictions on their marketing and to make payments perpetually to offset the State’s costs arising from the health problems associated with the use of their tobacco products. In addition, the MSA effectively changed how tobacco companies that sell cigarettes and roll your own tobacco may do business in Iowa.
Tobacco manufacturers who wish to sell their product in Iowa are subject to two important pieces of legislation. The first imposes financial obligations on tobacco product manufacturers. Iowa Code 453C.2 requires that tobacco manufacturers either become a party to the MSA and generally comply with the terms and obligations under the MSA, or establish a qualified escrow account and pay into it in accordance with Iowa Code 453C.2(2) as a non participating manufacturer. NPMs not listed currently on the Directory will be required to make quarterly escrow payments. See Iowa Code 453D.5 Iowa Admin. Code 61 5.3(1). Current NPMs also may be subject to a quarterly payment requirement. See Iowa Admin. Code 61 5.3. A tobacco manufacturer that fails to comply with either of these two requirements yet continues to market its product in Iowa, whether through a distributor, retailer, or similar intermediary, is subject to litigation and civil penalties.
The second important piece of legislation is complementary to the first and enforces the financial obligations of tobacco manufacturers. Iowa Code chapter 453D mandates that all tobacco product manufacturers who wish to sell their product in Iowa be certified by the Iowa Attorney General for inclusion on the Iowa Directory of Certified Tobacco Product Manufacturers and Brands. For certification, the tobacco product manufacturer must either be a participating manufacturer under the MSA or in full compliance with Iowa Code chapter 453C. If any person possesses, sells, or offers for sale in Iowa the brand of a tobacco product manufacturer not included on the Iowa Directory, the product is contraband and criminal and/or civil penalties will
apply.
Study: cigarettes with no brand markings less satisfying – los angeles times
No more classic camel. No more menthol green stripes. No more Marlboro in typeface so distinctive they named the font after the cigarette brand.
In a study published Monday in the journal BMJ Open, researchers took advantage of the Australian policy’s lead in period to gauge whether the new packaging elicited different responses from smokers than the traditional branded packaging to which smokers had grown accustomed. In October and November of 2012, the plain new packs with graphic warnings in coverage that grew from 30% of packaging to 75% began appearing in stores.
During November and early December 2012, surveyers contacted 4,004 smokers from the Australian province of Victoria by phone and asked them to rate their cigarettes and smoking experience on a number of dimensions in comparison to those of a year earlier. The questions were embedded in a 12 minute survey purportedly gauging attitudes and behaviors related to smoking.
While 57% of respondents were smoking cigarettes bearing the plain brown wrapper in the first week of surveying, 85% were smoking from such packs during the final two weeks as the Australian initiative took legal effect.
Compared with those continuing to smoke from branded packages, respondents smoking from the plain brown packaging rated their cigarettes, as well as their satisfaction in smoking those cigarettes, less highly than they believed they would have a year earlier. That shift became less pronounced as more and more smokers shifted to the new plain brown packaging, but smokers’ loss of satisfaction with their cigarettes continued to the end of the survey.
Asked about their thoughts on quitting smoking, the plain pack smokers reported they had thought about quitting more in the past week than had those smoking from branded packs. They also rated quitting a higher priority than did those still clutching their cigarettes in colorful packages.
That’s important because past research suggests that the more an individual thinks about quitting, the more likely he or she is to make an attempt to quit.
Great Britain was readying a plain packaging requirement for cigarettes. But earlier this month, officials said they wanted to wait to implement the initiative to see how it worked in Australia.
Australia’s plain packaging plan came not only with an increase in the size of graphic warnings but with a broad public messaging campaign about tobacco’s harms. Because the three changes took place at the same time, the authors of the study acknowledged it was not possible to attribute all of smokers’ attitudinal changes to the plain packaging initiative.
But there are strong signals that flashy brand markings have a “halo effect” on the sensory experience of smoking, and that removing those colorful brand trappings will dampen that effect. Compared with Australians still buying branded packages of cigarettes, smokers buying their cigarettes in plain wrapping did not think more frequently about the harms of smoking, and were no more (or less) likely to believe the harms of smoking had been exaggerated.