The bill amends various sections of the Iowa Code concerning the regulation of cigarette and tobacco products, including vapor products, by introducing a requirement for electronic filing of returns, applications, and other documentation related to permits and taxes. It specifies that state permits will encompass all permits issued by the department, excluding those approved by local cities and counties. Additionally, the bill mandates that payments for cigarette taxes and orders for tax stamps be submitted electronically, and it establishes penalties of fifty dollars for each instance of late submission of required documentation.

Further amendments clarify the permit issuance process for distributors, wholesalers, and retailers, particularly those involved in delivery sales of alternative nicotine and vapor products. The bill allows local governments to approve retail permit applications, which must be processed electronically, and it sets an annual expiration date for all permits on June 30. It also outlines conditions for filing bonds electronically and emphasizes that any non-electronic documentation will not be considered valid unless permitted by the director. Overall, the legislation aims to streamline the regulatory process and enhance compliance through electronic submissions while imposing penalties for non-compliance.

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