Iowa Code 453A.16 – Manufacturer’s permit
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 453A.16
- Department: means the department of revenue. See Iowa Code 453A.1
- Director: means the director of revenue or the director's duly authorized assistants and employees. See Iowa Code 453A.1
- Distributor: shall mean and include every person in this state who manufactures or produces cigarettes or who ships, transports, or imports into this state or in any manner acquires or possesses cigarettes without stamps affixed for the purpose of making a "first sale" of the same within the state. See Iowa Code 453A.1
- Individual packages of cigarettes: shall mean and include every package of cigarettes or quantity of cigarettes assembled and ordinarily sold at retail. See Iowa Code 453A.1
- Manufacturer: shall mean and include every person who ships cigarettes into this state from outside the state. See Iowa Code 453A.1
- Stamps: means the stamp or stamps printed, manufactured or made by authority of the director and issued, sold or circulated by the department and by the use of which the tax levied is paid. See Iowa Code 453A.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
The department may, upon application of any manufacturer, issue without charge to the manufacturer a manufacturer’s permit. The application shall contain information as the director shall prescribe. The holder of a manufacturer’s permit is authorized to purchase stamps from the department, and must affix stamps to individual packages of cigarettes outside of this state, prior to their shipment into the state unless the cigarettes are shipped to an Iowa permitted distributor or an Iowa permitted distributor’s agent.