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The Iowa Department of Revenue has released new tax guidance as it relates to the following:
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Glass and Metal Devices
Effective January 1, 2025, Senate File 345 regulates and taxes the sale of devices in Iowa. A “device” is any equipment or product, made in whole or in part of glass or metal, that is designed for use in inhaling through combustion tobacco or other substances. The guidance provides important dates and information specifically for Retailers, Delivery Sellers, Cities & Counties, Law Enforcement, and the Public.
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Vapor Products Directory
Under House File 2677, only those vapor products included on Iowa’s vapor products directory may be sold or distributed in Iowa. The directory will be published on the Department's website January 2, 2025. Enforcement begins February 3, 2025. The guidance provides important dates and information specifically for Manufacturers, Distributors, Wholesalers, Retailers, Cities & Counties, Law Enforcement, and the Public.
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The mission of the Iowa Department of Revenue is to serve Iowans through the
responsible collection and generation of revenue to support the public good.
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