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Vapor Taxes - IA

Iowa - No Excise Tax:  There are no taxes on vapor products

Retailers making delivery sale of vapor product must use method that requires signature of person at least 21 years of age before package is released. Iowa Code Ann. § 453A.47B(2) (2021)

Information is current as of:  June 08, 2021  If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com

*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***

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DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context.  For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above.  If you are aware of a change or error in this information, please contact us.)

Vapor product means “any noncombustible product, which may or may not contain nicotine, that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from a solution or other substance...[including] an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device, and any cartridge or other container of a solution or other substance, which may or may not contain nicotine, that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.”

Iowa Code 453A.1.1 defines “Alternative nicotine product” as a product, not consisting of or containing tobacco, that provides for the ingestion into the body of nicotine, whether by chewing, absorbing, dissolving, inhaling, snorting, or sniffing, or by any other means.

“Alternative nicotine product” does not include cigarettes, tobacco products, or vapor products, or a product that is regulated as a drug or device by the United States food and drug administration under chapter V of the federal Food, Drug, and Cosmetic Act.

Alternative nicotine products are subject to Iowa sales tax.

How does your state classify tobacco derived nicotine? How does your state tax tobacco derived nicotine?

If the “tobacco derived nicotine” consists of or contains tobacco, then it is classified as a tobacco product and taxed as a tobacco product. If the “tobacco derived nicotine” does not consist of or contain tobacco, then it is classified as an alternative nicotine product as described above.