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STATE OF IOWA
KIM REYNOLDS
GOVERNOR
May 6, 2025
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
Senate File 604, an Act relating to the measurement of units sold for purposes of cigarette
and tobacco regulation and taxation, and including effective date provisions.
The above Senate File is hereby approved on this date.
Sinceiply,
I
Kim Rfynol
Governor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 FAX 515.725.3527 WWW.GOVERNOR.IOWA.GOV
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Senate File 604
AN ACT
RELATING TO THE MEASUREMENT OF UNITS SOLD FOR PURPOSES OF
CIGARETTE AND TOBACCO REGULATION AND TAXATION, AND INCLUDING
EFFECTIVE DATE PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 453C.1, subsection 10, Code 2025, is
amended to read as follows:
10. " Units sold - means the number of individual cigarettes
sold in the state by the applicable tobacco product
manufacturer, whether directly or through a distributor,
retailer, or similar intermediary or intermediaries, during the
year in question, ao mca3urcd by cxci 3 c t a xc 3 collcctcd by the
state— an in packs bering required to bear the excise stamp of
the state or eft in the case of roll- your- own tobacco containcrs
on which a tax is due pursuant to chapter 453A. The department
of revenue shall adopt rules as are necessary to ascertain
the amount of state excise tax paid on the cigarettes of such
tobacco product manufacturer for each year.
Senate File 604, p. 2
Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate
import,,nce, takes effect upon enactment.
;c
AMY SINCLA4•R
President of the Senate
• l•
PAT GRASSLEY
Speaker of the House
I hereby certify that this bill originated in the Senate and
is known as Senate File 604, Ninety-first General Assembly.
Approved 2025
u 11 dvles4l -15o W. CHARLES SMITHSON
Secret. ry *, A V he Senate
KIM
Governor