Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—233.6(421B) — Notification of manufacturer’s price increase

For purposes of determining the “cost to the retailer” and the “cost to wholesaler,” all manufacturers dealing with Iowa permittees shall notify the department in writing within five working days of the effective date of any change in the manufacturer’s list price for cigarettes.

Last amended: This rule is intended to implement Iowa Code sections 421B.8 and 421B.11. [ARC 9041C, IAB 3/19/25, effective 4/23/25]

Source: official text