The bill amends various sections of the Iowa Code concerning the regulation of cigarette and tobacco products, including vapor products, by introducing requirements for electronic filing of permits, applications, and reports. It expands the definition of "state permit" to encompass all permits issued by the department, excluding those approved by local governments. Additionally, it mandates that payments for cigarette tax and orders for tax stamps be submitted electronically, and all applications and supporting documentation must also be filed electronically. The bill aims to improve efficiency and compliance within the tobacco industry.

To enforce these electronic filing requirements, the bill establishes penalties for late or improper submissions, imposing a $50 fine for each occurrence. It clarifies that any documentation submitted in a non-electronic format will not be considered valid unless an alternative submission method has been approved by the director. The legislation also outlines the process for cities and counties to approve retail tobacco permits, with the Department of Revenue responsible for issuing these permits. Overall, the bill seeks to streamline the regulatory process for tobacco products and enhance oversight through mandatory electronic submissions.

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