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Form 70-015a - Annual Application For Iowa Cigarette Permit/tobacco Tax License - 2010 Page 2

Page 2

Minimum Price

Iowa sets a minimum price that allows a 4 percent mark-up for the distributor and an 8 percent mark-up for

the retailer. You may not sell below the minimum prices set by the State. It is your responsibility to inform

your retailers of their minimum price to legally sell cigarettes. When the prices change, you may obtain a

new list from the Web site or call the Department’s Tax Fax at 1-800-572-3943 or 515-281-3114 and

request form 71023 (check the dates at the top of the form). If you are signed up for the eList service you

will receive an e-mail every time the Iowa minimum price changes.

Brand Specific Reports

The Department requires Brand Specific Reports to be filed by every cigarette and tobacco distributor each

quarter. You must list a quarterly total for each brand sold in Iowa (with Iowa tax paid). This is for all

Cigarettes, Little Cigars and Roll Your Own products. You may use a computer print-out for this report

and attach it to the cover sheet.

Iowa Code

The Iowa Code pertaining to Cigarettes and Tobacco Products is available from the Department’s Web site:

(Ch 421B and 453A, 453C and 453D). Click on

Tax Forms/Types

then click on

Cigarette/Tobacco. That will take you to the cigarette forms page, and you can click on

Cigarette/Tobacco

Code

Cigarette/Tobacco Rules

Cigarette Buy down

Legislation.

Please print a copy of:

70-017

Cigarette Tax Report for In-State Distributors or

70-018

Cigarette Tax Report for Out-of-State Distributors

70-022

Tobacco Products Monthly Tax Return for In-State Distributors (Excel) or

70-026

Tobacco Products Monthly Tax Return for Out-of-State Distributors (Excel)

70-044

Cigarette Tax Stamp Order Form

71-023

Minimum Legal Prices on Cigarettes effective September 25, 2007 (MS Excel Format)

70-020

Brand Specific Report for Cigarette, Little Cigar and Roll-Your-Own Product with Iowa Tax Paid for ALL

Manufacturers

If I can be of any further assistance, please send me an e-mail or give me a call.

Dawn Johnson, Examiner

Examination Section

Compliance Division

(515) 281-8023

Fax: (515) 281-3756

Dawn.Johnson@iowa.gov

Form 70-015a - Annual Application For Iowa Cigarette Permit/tobacco Tax License - 2010 Page 2

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