Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—232.10(453A) — Free samples

Persons responsible for the distribution of samples of tobacco products in the state are responsible for paying the amount of tobacco tax due on those samples and filing a return. The tax due is based on the usual wholesale price of these products. Revenue[701]Ch 232, p.4 IAC 3/19/25

Last amended: This rule is intended to implement Iowa Code sections 453A.43, 453A.46, and 453A.49. [ARC 9040C, IAB 3/19/25, effective 4/23/25]

Source: official text