Form 70-015 - Annual Application For Iowa Cigarette Permit/tobacco Tax License (Page 2 of 4) in pdf

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

information, which is due no later than the 10th of each month. Please go to the following page for

details

PACT Registration Letter PACT Registration Form PACT Excel

Template

and

Upload Instructions

Letter of Intent from Manufacturers

The Department will need a letter of intent from at least three of the major cigarette manufacturers

stating that they will indeed ship you cigarettes for stamping. If you are planning on buying product

from different manufacturer(s), then we will need a letter of intent from those manufacturer(s).

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. 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.

Please print a copy of:

PACT Act -

and

PACT Registration Letter PACT Registration Form PACT Excel Template

Upload Instructions

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 (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 70-015 - Annual Application For Iowa Cigarette Permit/tobacco Tax License Page 2