Iowa Code 453A.21 – Cigarettes retailer may not sell
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 453A.21
- Retail permit: shall mean and include permits issued to retailers. See Iowa Code 453A.1
- Retailer: shall mean and include every person in this state who shall sell, distribute, or offer for sale for consumption or possess for the purpose of sale for consumption, cigarettes, alternative nicotine products, or vapor products irrespective of quantity or amount or the number of sales. See Iowa Code 453A.1
- State permit: shall mean and include permits issued by the department to distributors, wholesalers, and retailers. See Iowa Code 453A.1
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.