23rd February 2024
- US - Iowa: House Study Bill (HSB) 725 has been introduced, which would establish a definition of heated tobacco products (HTPs). HSB 725 defines an HTP as “a product containing tobacco that produces an inhalable aerosol by heating the tobacco by means of a device without combustion of the tobacco or by heat generated from a combustion source that only or primarily heats rather than burns the tobacco”. The bill would include HTPs in the definition of “tobacco products”, making them subject to tobacco product tax, which is currently 50% of the wholesale price.