Iowa Code § 453A.21 — Cigarettes retailer may not sell

1 CIG ARET TE AND TOBACCO T A XES — NICOTINE AND V APOR PRODUCTS, §453A .21 453A .21 Cigarettes retailer may not sell. Unless a retail permit holder shall also hold a state permit, it shall be unlawful for a retailer to sell or have in the retailer ’s possession cigarettes upon which the stamp tax has not been affixed.