Iowa Code § 421B.1
Short title
This chapter shall be known and cited as the “Iowa Unfair Cigarette Sales Act.”
Iowa Code Chapter 421B — Cigarette Sales
Iowa · statute · Iowa Code ch. 421B · 11 active provisions
Iowa Code § 421B.2
Definitions
When used in any part of this chapter, the following words, terms and phrases shall have the meaning ascribed to them except where the context clearly indicates a different meaning: 1. “Basic cost of cigarettes” shall mean whichever of one of the two following amounts is lower, less, in either case, all trade discounts…
Iowa Code § 421B.3
Sales at less than cost — penalties
1. It shall be unlawful for any wholesaler or retailer to offer to sell, or sell, at wholesale or retail, cigarettes at less than cost to such wholesaler or retailer, as the case may be, as defined in this chapter. Any wholesaler or retailer who violates the provisions of this section shall be guilty of a simple misdem…
Iowa Code § 421B.4
Combination sales
In all offers for sale or sales involving cigarettes and any other item at a combined price, and in all offers for sale or sales involving the giving of any gift or concession of any kind whatsoever, whether it be coupons or otherwise, the wholesaler’s or retailer’s combined selling price shall not be below the cost to…
Iowa Code § 421B.5
Sales by a wholesaler to a wholesaler
When one wholesaler sells cigarettes to any other wholesaler, the former shall not be required to include in the selling price to the latter, the cost to the wholesaler, as defined by section 421B.2, but the latter wholesaler, upon resale to a retailer, shall be subject to the provisions of section 421B.2.
Iowa Code § 421B.6
Sales exceptions
The provisions of this chapter shall not apply to a sale at wholesale or a sale at retail made as follows: 1. In an isolated transaction. 2. Where cigarettes are offered for sale, or sold in a bona fide clearance sale for the purpose of discontinuing trade in such cigarettes and said offer to sell, or sale shall state…
Iowa Code § 421B.7
Transactions permitted to meet lawful competition
1. Any wholesaler may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the price of a competitor who is selling the same article at the cost to the competing wholesaler as defined by this chapter. Any retailer may offer to sell or sell cigarettes at a price made in good faith to meet th…
Iowa Code § 421B.8
Cost determined
1Admissible evidence. In determining cost to the wholesaler and cost to the retailer the court shall receive and consider as bearing on the bona fides of such cost, evidence that any person complained against under any of the provisions of this chapter purchased the cigarettes involved in the complaint before the court…
Iowa Code § 421B.9
Sales outside ordinary channels of business — effect
In establishing the basic cost of cigarettes to a wholesaler or a retailer, it shall not be permissible to use the invoice cost or the actual cost of any cigarettes purchased at a forced, bankrupt, or close out sale, or other sale outside of the ordinary channels of trade.
Iowa Code § 421B.10
Injunction
The director of revenue, or any person or persons injured by any violation, or who would suffer injury from any threatened violation of this chapter, may maintain an action in any equity court to enjoin such actual or threatened violation. If a violation or threatened violation of this chapter shall be established, the…
Iowa Code § 421B.11
Director of revenue — powers and duties
1. The director of revenue may adopt rules for the enforcement of this chapter and the director is empowered to and may from time to time undertake and make or cause to be made such cost surveys for the state or such trading area or areas as the director shall deem necessary and it shall be permissible to use such cost…