This bill amends the definition of "units sold" in the context of cigarette and tobacco regulation and taxation in Iowa. Specifically, it clarifies that "units sold" refers to the number of individual cigarettes sold by tobacco product manufacturers, whether directly or through intermediaries, during a given year. The bill removes the previous measurement method based on excise taxes collected by the state and instead specifies that units sold will be determined based on packs that are required to bear the state's excise stamp. Additionally, for roll-your-own tobacco, the definition is updated to include only those products 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 streamline the measurement process for tobacco sales and ensure compliance with state tax regulations.

Statutes affected:
Introduced: 453C.1