Iowa § 453A.47C Sales and use tax on delivery sales — alternative nicotine products or vapor products

Iowa Statutes

§ 453A.47C — Sales and use tax on delivery sales — alternative nicotine products or vapor products

Iowa § 453A.47C

Title XFINANCIAL RESOURCES

Ch. 453ACIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

This text of Iowa § 453A.47C (Sales and use tax on delivery sales — alternative nicotine products or vapor products) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 453A.47C (2026).

Text

products.

1.A delivery sale of alternative nicotine products or vapor products within this state shall be subject to the sales tax provided in chapter 423, subchapter II.

2.The use in this state of alternative nicotine products or vapor products purchased for use in this state through a delivery sale shall be subject to the use tax provided in chapter 423, subchapter III.

3.Aretailerrequiredtopossessorpossessingapermitundersection453A.13or453A.47A to make delivery sales of alternative nicotine products or vapor products within this state shall be deemed to have waived all claims that such retailer lacks physical presence within this state for purposes of collecting and remitting sales and use tax.

4.A retailer making taxable delivery sales of alternative nicotine products or vapor prod

Free access — add to your briefcase to read the full text and ask questions with AI

products.
1. A delivery sale of alternative nicotine products or vapor products within this state shall
be subject to the sales tax provided in chapter 423, subchapter II.
2. The use in this state of alternative nicotine products or vapor products purchased for
use in this state through a delivery sale shall be subject to the use tax provided in chapter
423, subchapter III.
3. Aretailerrequiredtopossessorpossessingapermitundersection453A.13or453A.47A
to make delivery sales of alternative nicotine products or vapor products within this state
shall be deemed to have waived all claims that such retailer lacks physical presence within
this state for purposes of collecting and remitting sales and use tax.
4. A retailer making taxable delivery sales of alternative nicotine products or vapor
products within this state shall remit to the department all sales and use tax due on such
sales at the times and in the manner provided by chapter 423.
5. The director shall adopt rules pursuant to chapter 17A to administer this section.