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current laws & taxes
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Iowa LAWS & TAXES
- A person shall not sell, give, or otherwise supply any tobacco, tobacco products, or cigarettes to any person under 18 years of age.1,2
- A person under 18 years of age shall not smoke, use, possess, purchase, or attempt to purchase any tobacco, tobacco products, or cigarettes.1,2
- Vapor product and tobacco retailers must obtain a license or permit.3
- The use of vapor products is prohibited on any University of Iowa campus, and on state-operated and owned buildings and outdoor grounds.4,5
- Iowa’s Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.
- The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Ames, Coralville, Iowa City, North Liberty, Pleasant Hill, West Des Moines.6
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco products are subject to a state excise tax of 50% of the wholesale price.7
- Vapor products do not have an additional state excise tax.