Collection of tobacco taxes, minimum pricing requirements and licensure of tobacco distributors in Iowa are regulated by the Iowa Department of Revenue and Finance. Click here http://www.state.ia.us/tax/forms/cigtob.html#cigtob to download forms, consult Iowa's Directory of Certified Tobacco Products Manufacturers or view the Minimum Legal Prices on Cigarettes.
On March 16, 2007, Governor Chet Culver signed a bill that raised Iowa's state excise tax on tobacco from $0.36 to $1.36 per pack. The dollar increase moved Iowa's cigarette tax from the 42nd highest in the country to the 17th highest. Detailed information regarding Iowa's tobacco taxes
Since January 1, 2002, 43 states have implemented or passed higher cigarette tax rates. Three states - Alaska, Hawaii and Vermont - passed increased that will take effect later this year. Five states have not increased the tax on cigarettes for at least ten years. Two states have not increased taxes in the last 20 years. South Carolina has not increased its cigarette tax since 1977. State tobacco tax rates (PDF)