The proposed bill amends various sections of the Iowa Code concerning the regulation of cigarette and tobacco products, including vapor products. A significant change is the requirement for electronic filing of returns, applications, and other documentation related to permits and taxes. The bill defines "state permit" to encompass all permits issued by the department, excluding those approved by local cities and counties. It mandates that payments for cigarette taxes and orders for tax stamps be submitted electronically, and all applications for permits must also be filed electronically. Additionally, the bill outlines penalties for failing to submit required documentation in the specified electronic format, including a $50 penalty for each occurrence of late submissions.

Moreover, the bill modifies the permit issuance process, allowing cities and counties to approve retail permit applications, which the department will then issue. It clarifies that all permits will expire annually on June 30, and applicants must pay the required fees electronically. A new provision allows individuals unable to submit documents electronically to request permission from the director for alternative submission methods. The bill emphasizes that non-electronic submissions will not be considered valid unless permitted by the director. Overall, the bill aims to streamline the regulatory process for tobacco products and enhance compliance through electronic submissions, with an effective date of July 1, 2025.

Statutes affected:
Introduced: 453A.1, 453A.6, 453A.8, 453A.13, 453A.14, 453A.15, 453A.16, 453A.17, 453A.23, 421.7, 421.27, 453A.35, 453A.39, 453A.40, 453A.45, 453A.46, 453A.47A, 453A.52, 453A.52B, 453A.52D, 453D.5