Iowa · statute · Iowa Code ch. 453E · 7 active provisions
As used in this chapter, unless the context otherwise requires: 1. “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products and devices in this state. 2. “Consumer” means any person who has title to or possession of devices in storage, for us…
1. The director shall administer this chapter. The director shall collect, supervise, and enforce the collection of all fees, taxes, and civil penalties imposed under this chapter. 2. The director may adopt rules pursuant to chapter 17A that are necessary to enforce this chapter. 3. The director may designate employees…
1Permits required. A person shall not engage in the business of a device retailer at any place of business or through delivery sales, unless the person complies with all of the following: a. The person has received and holds a permit as a tobacco retailer pursuant to section 453A.47A that has not been suspended or revo…
1. A person shall not mail, ship, or otherwise cause to be delivered any device in connection with a delivery sale to any other person within this state unless the person has applied for and holds a device delivery sale permit as provided in this section. 2. All device delivery sale permits provided for in this section…
1. A sale or delivery sale of a device within this state shall be subject to the sales tax provided in chapter 423, subchapter II. All the provisions for the lien of the tax, its collection, and all actions as provided in the uniform sales and use tax administration Act, chapter 423, shall apply to the tax imposed in t…
1. A specialty courts and diversion programs fund is created in the state treasury under the control of the office of drug control policy. Moneys from permit fees, with the exception of permit fees collected by the department on behalf of cities or counties in the issuance of permits, and excise taxes imposed and colle…
1. The provisions of chapter 453A, including the permit suspension and revocation provisions and the civil penalties established in section 453A.22, shall apply to tobacco retailers who are also device retailer permit holders or device delivery sale permit holders under this chapter. The provisions of chapter 453A appl…