Iowa DOR Issues Regulatory Analysis on Administration of Cigarette Tax, Delivery Sales of Vapor Products

The Iowa Department of Revenue (DOR) Nov. 13 issued a regulatory analysis on the administration of cigarette tax and delivery sales of vapor products. The DOR proposes readopting the rules on the excise tax on cigarettes and the regulation of delivery sales of alternative nicotine and vapor products. A public hearing will be held on Dec. 4 at 2:30 pm. Comments on the proposed rules are due by Dec. 4. [Iowa Dep’t of Revenue, Proposed Regs. Sections 701-231.1, 701-231.2, et. al., 11/13/24 Iowa Admin. Bull.]