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WHERE AS STAMP PAPER IS MEANT FOR THE AGREEMENTS OR CONTRACTS IN RESPECT OF ANY MOVEABLE OR IMMOVABLE PROPERTY OR ANY AGREEMENT FOR PERFORMANCE OF SERVICES .

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back to top Description: The tax is imposed on the sale of cigarettes and must be paid by the person making the first sale in Iowa.

A stamp affixed to each cigarette package is proof that tax was paid.

Tax Rate: $1.36 per package of 20; $1.70 per package of 25 Distribution of Funds: State General Fund and the Health Care Trust Fund Due Date(s) of Returns: Tax returns must be filed by the holder of a state or manufacturer’s permit by the 10th day of each month for the preceding calendar month.

See these pages for more details: cigarette / tobacco forms and more tax information.

Distribution of Funds: Road Use Tax Fund Due Date(s) of Returns: This excise tax is reported and remitted on a quarterly basis electronically through e File & Pay.

No permit other than an Iowa sales or use tax permit is required to collect this tax.

Automobile Rental Tax Cigarette Tax Consumer's Use Tax Contractor Registration Fee Corporate Income Tax Corporation Registration Fee Drug Stamp Tax Environmental Protection Charge Fiduciary Tax Franchise Tax Fuel Tax Gambling, social and charitable Hazardous Waste Fee Hotel/Motel Tax Household Hazardous Materials Fee Household Hazardous Waste Fee Individual Income Tax Individual Income Tax EMS Surtax Individual Income Tax School District Surtax Inheritance and Estate Tax Insurance Premium Tax Liquor Taxes Local Option Sales Tax Mobile, Manufactured, and Modular Home Tax Motor Vehicle One-Time Registration Fee Ocean Marine Profit Tax Property Tax Property Tax Credits Real Estate Transfer Tax Retailer's Use Tax School Infrastructure Local Option Tax State Sales Tax Tobacco Products Tax Unemployment Taxes Use Tax Withholding Tax Description: This is an excise tax imposed on the rental of passenger vehicles designed to carry nine or fewer passengers that are rented for a period of 60 days or less.

The tax is not imposed on delivery trucks, motorcycles, and motorized bicycles.

They are issued by Governments, national and local, and by official bodies of various kinds.

They take many forms and may be gummed and ungummed, peforated or imperforate, printed or embossed, and of any size.

back to top Description: Persons regularly purchasing taxable goods or services for their own use in Iowa from an out-of-state source not collecting Iowa tax must register with the Department to remit consumer’s use tax.

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