The proposed bill amends various sections of the Iowa Code concerning the regulation of cigarette and tobacco products, including vapor products, by mandating electronic filing for returns, applications, and other documentation related to permits and taxes. It defines "state permit" to encompass all permits issued by the department, excluding those approved by local cities and counties. The bill requires that payments for cigarette taxes and orders for tax stamps be submitted electronically, and it establishes penalties for failing to comply with these electronic submission requirements. Additionally, it clarifies the roles of cities and counties in the approval of retail permit applications, with the Department of Revenue responsible for issuing permits on their behalf.

Further provisions of the bill include the requirement for manufacturers and distributors to submit affidavits and remittances electronically when shipping cigarette samples, as well as for individuals subject to inventory tax. It imposes a $50 fine for each instance of failing to timely submit required documentation. The legislation also outlines the process for cities and counties to approve retail tobacco permits and emphasizes the use of an electronic portal for processing applications, while allowing for alternative submission methods if electronic submission is not feasible. Overall, the bill aims to streamline the regulatory process for tobacco products and enhance compliance through electronic reporting.

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