Iowa Admin. Code r. 701-256.9
Current through Register Vol. 47, No. 11, December 11, 2024
Where samples of tobacco products are distributed in this state, the person responsible for the distribution must pay the tax. The person responsible for the distribution shall file a return and pay the tax on the basis of the usual wholesale price for such products.
This rule is intended to implement Iowa Code sections 453A.43, 453.46, and 453A.49.
Iowa Admin. Code r. 701-256.9
ARC 6508C, IAB 9/7/22, effective 10/12/22