19th February 2025
- US - Iowa: Senate Bill 1137 has been introduced. It would impose a tax on certain nicotine products, including e-cigarettes and nicotine pouches. For a vapour cartridge, the bill would impose a $1.15 tax per cartridge. For a nicotine pouch, the bill would impose a 6.8 cent tax per pouch. For a vapour product requiring the use of e-liquids, and e-liquids sold separately from a vapour cartridge, the bill would impose a tax of 15% upon the retail sales price. Currently, none of these products are taxed in the state. The definition of a vapour product would also include nicotine analogues.
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.