Iowa Admin. Code r. 701—231.10(453A) — Delivery sales of alternative nicotine products or vapor products

231.10(1) Delivery sale permit for out-of-state retailers. An out-of-state retailer that has applied and otherwise qualifies for a delivery sale permit will be issued the permit for the retailer’s principal place of business. 231.10(2) Sales and use tax permit. A retailer holding a delivery sale permit must also have an Iowa sales or use tax permit. A retailer holding a delivery sale permit must collect and remit all Iowa sales and use tax due, including any applicable local option sales tax, on all sales in Iowa. 231.10(3) Bond required. A bond of $1,000 is required to obtain a delivery sale permit. 231.10(4) Prohibited delivery sales. All delivery sales of cigarettes and tobacco products to consumers in Iowa are prohibited.