This bill amends the definition of "units sold" in the context of cigarette and tobacco regulation and taxation in Iowa. The updated definition specifies that "units sold" refers to the number of individual cigarettes sold by tobacco product manufacturers, whether directly or through intermediaries, during the year in question. The bill removes the previous measurement method based on excise taxes collected by the state and instead establishes that units sold will be measured in packs that are required to bear the state's excise stamp. Additionally, for roll-your-own tobacco, the definition is updated to refer to tobacco on which a tax is due under Code chapter 453A.

The bill also includes an effective date provision, stating that it takes effect immediately upon enactment. This change aims to clarify the measurement of tobacco sales for regulatory and taxation purposes, ensuring that the definitions align with current practices and legal requirements.

Statutes affected:
Introduced: 453C.1