Bill Text: IA HSB723 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to the duties and responsibilities of the department of revenue including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(See HF 2710.)
Spectrum: Committee Bill
Status: (Introduced) 2024-04-18 - Committee report approving bill, renumbered as HF 2710. [HSB723 Detail]
Download: Iowa-2023-HSB723-Introduced.html
House
Study
Bill
723
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
REVENUE
BILL)
A
BILL
FOR
An
Act
relating
to
the
duties
and
responsibilities
of
the
1
department
of
revenue
including
confidentiality
of
records,
2
sports
wagering,
the
lottery,
cigarette
and
tobacco
3
taxes,
alcoholic
beverages,
and
including
effective
date
4
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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DIVISION
I
1
CONFIDENTIALITY
OF
RECORDS
2
Section
1.
Section
422.29,
Code
2024,
is
amended
by
adding
3
the
following
new
subsection:
4
NEW
SUBSECTION
.
4.
Notwithstanding
sections
422.20
and
5
422.72
or
any
other
provision
of
law
to
the
contrary,
the
6
department
may
submit
to
the
court
the
entire
record
under
seal
7
for
the
purpose
of
judicial
review
under
section
17A.19.
The
8
record
in
the
custody
of
the
department
remains
open
to
public
9
inspection
to
the
extent
allowed
by
chapters
17A
and
22,
and
10
sections
422.20,
subsection
5,
and
422.72,
subsection
8.
11
Sec.
2.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
12
deemed
of
immediate
importance,
takes
effect
upon
enactment.
13
DIVISION
II
14
SPORTS
WAGERING
15
Sec.
3.
Section
99F.18,
Code
2024,
is
amended
to
read
as
16
follows:
17
99F.18
Tax
on
winnings.
18
1.
All
winnings
derived
from
slot
machines
operated
19
pursuant
to
this
chapter
are
Iowa
earned
income
and
are
subject
20
to
state
and
federal
income
tax
laws.
An
amount
deducted
from
21
winnings
for
payment
of
the
state
tax,
pursuant
to
section
22
422.16,
subsection
2
,
shall
be
remitted
to
the
department
of
23
revenue
on
behalf
of
the
winner.
24
2.
All
winnings
from
sports
wagering
authorized
under
this
25
chapter
are
Iowa
earned
income
and
subject
to
state
and
federal
26
income
tax
laws.
An
amount
deducted
from
winnings
for
payment
27
of
state
tax
pursuant
to
section
422.16,
subsection
2,
shall
be
28
remitted
to
the
department
of
revenue
on
behalf
of
the
winner.
29
Sec.
4.
Section
422.16,
subsection
2,
paragraph
d,
Code
30
2024,
is
amended
to
read
as
follows:
31
d.
For
the
purposes
of
this
subsection
,
state
income
tax
32
shall
be
withheld
on
winnings
in
excess
of
six
hundred
dollars
33
derived
from
gambling
activities
authorized
under
chapter
34
99B
or
99G
.
State
income
tax
shall
be
withheld
on
winnings
35
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in
excess
of
one
thousand
dollars
from
gambling
activities
1
authorized
under
chapter
99D
.
State
income
tax
shall
be
2
withheld
on
winnings
in
excess
of
one
thousand
two
hundred
3
dollars
derived
from
slot
machines
authorized
under
chapter
4
99F
.
State
income
tax
shall
be
withheld
on
winnings
in
excess
5
of
five
thousand
dollars
from
sports
wagering
authorized
under
6
chapter
99F.
7
DIVISION
III
8
LOTTERY
9
Sec.
5.
Section
99G.3,
Code
2024,
is
amended
by
adding
the
10
following
new
subsections:
11
NEW
SUBSECTION
.
3A.
“Bona
fide
social
relationship”
means
12
a
real,
genuine,
unfeigned
social
relationship
between
two
or
13
more
persons,
where
each
person
has
an
established
knowledge
of
14
the
other,
which
has
not
arisen
for
the
purpose
of
gambling.
15
NEW
SUBSECTION
.
9A.
“Lottery
courier”
means
a
person
who
16
offers
or
undertakes
to
procure
tickets
or
shares
in
lottery
17
games
from
a
lottery
retailer
on
behalf
of
another
person,
and
18
who
does
not
have
a
bona
fide
social
relationship
with
that
19
other
person.
20
Sec.
6.
Section
99G.24,
subsection
7,
Code
2024,
is
amended
21
by
adding
the
following
new
paragraph:
22
NEW
PARAGRAPH
.
j.
The
department
determines,
based
upon
23
available
information,
that
either
the
structure
or
activities
24
of
the
applicant’s
business
is
likely
to
violate
provisions
of
25
this
chapter,
or
any
regulation,
policy,
or
procedure
of
the
26
division.
27
Sec.
7.
Section
99G.30,
Code
2024,
is
amended
by
adding
the
28
following
new
subsections:
29
NEW
SUBSECTION
.
8.
A
person
shall
not
do
any
of
the
30
following:
31
a.
Act
or
operate
as
a
lottery
courier.
32
b.
Do
business
with
a
lottery
courier.
33
NEW
SUBSECTION
.
9.
A
retailer
shall
not
sell
tickets
or
34
shares
in
a
lottery
game
to
any
of
the
following:
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a.
A
lottery
courier.
1
b.
An
employee
or
agent
of
a
lottery
courier.
2
Sec.
8.
Section
99G.31,
subsection
3,
paragraph
g,
Code
3
2024,
is
amended
by
striking
the
paragraph
and
inserting
in
4
lieu
thereof
the
following:
5
g.
A
ticket
or
share
issued
by
the
division
shall
not
6
be
purchased
by
and
no
prize
shall
be
paid
to
any
of
the
7
following:
8
(1)
A
member
of
the
board.
9
(2)
An
officer
or
employee
of
the
department.
10
(3)
An
officer
or
employee
of
the
state
providing
services
11
to
the
department
to
administer
this
chapter
if
such
officer
12
or
employee
has
access
to
confidential
information
which
may
13
compromise
the
integrity
of
the
lottery.
14
(4)
A
spouse,
child,
sibling,
or
parent
residing
as
a
member
15
of
the
same
household
in
the
principal
place
of
residence
of
16
any
person
described
in
subparagraphs
(1)
through
(3).
17
Sec.
9.
Section
99G.34,
Code
2024,
is
amended
by
adding
the
18
following
new
subsection:
19
NEW
SUBSECTION
.
9.
Ticket
order
history;
ticket
inventory;
20
or
any
records
that
if
disclosed
could
impair
or
adversely
21
impact
the
security,
integrity,
or
fairness
of
a
lottery
game
22
or
the
security
of
lottery
retailers.
23
DIVISION
IV
24
CIGARETTE
AND
TOBACCO
TAXES
AND
REPORTS
——
ELECTRONIC
FILING
25
Sec.
10.
Section
453A.1,
subsection
27,
Code
2024,
is
26
amended
to
read
as
follows:
27
27.
“State
permit”
shall
mean
and
include
all
permits
issued
28
by
the
department
to
distributors,
wholesalers,
and
retailers
29
under
this
chapter
except
the
permits
issued
to
retailers
30
approved
by
cities
and
counties
pursuant
to
sections
453A.13
31
and
453A.47A
.
32
Sec.
11.
Section
453A.6,
subsection
8,
paragraph
a,
Code
33
2024,
is
amended
to
read
as
follows:
34
a.
Pay
directly
to
the
department,
in
lieu
of
the
tax
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under
subsection
1
,
a
tax
equal
to
three
and
six
hundredths
1
cents
on
each
cigarette
dispensed
from
such
machine.
Payments
2
made
under
this
paragraph
shall
be
remitted
to
the
department
3
electronically.
4
Sec.
12.
Section
453A.8,
subsection
2,
Code
2024,
is
amended
5
to
read
as
follows:
6
2.
Orders
for
cigarette
tax
stamps,
including
the
payment
7
for
such
stamps,
shall
be
sent
direct
made
to
the
department
8
electronically
on
a
form
to
be
prescribed
by
the
director,
9
except
as
provided
in
subsection
6
.
10
Sec.
13.
Section
453A.13,
subsection
2,
paragraph
a,
Code
11
2024,
is
amended
to
read
as
follows:
12
a.
The
department
shall
issue
state
permits
to
distributors,
13
wholesalers,
and
cigarette
vendors,
and
retailers
that
14
make
delivery
sales
of
alternative
nicotine
products
and
15
vapor
products,
subject
to
the
conditions
provided
in
this
16
subchapter
.
If
an
out-of-state
retailer
makes
delivery
17
sales
of
alternative
nicotine
products
or
vapor
products,
an
18
application
shall
be
filed
with
the
department
electronically
19
and
a
permit
shall
be
issued
for
the
out-of-state
retailer’s
20
principal
place
of
business.
Cities
may
issue
approve
retail
21
permits
to
retailers
permit
applications
for
applicants
with
22
a
place
of
business
located
within
their
respective
limits.
23
County
boards
of
supervisors
may
issue
approve
retail
permits
24
to
retailers
permit
applications
for
applicants
with
a
place
of
25
business
in
their
respective
counties,
outside
of
the
corporate
26
limits
of
cities.
Upon
approval
of
a
retail
permit
application
27
by
a
city
or
county,
the
department
shall
issue
the
permit
to
28
the
applicant
on
behalf
of
the
city
or
county,
in
the
manner
29
determined
by
the
department.
A
city
or
county
shall
use
the
30
electronic
portal
of
the
department
to
process
retail
permit
31
applications.
A
city
or
county
that
is
unable
to
use
the
32
electronic
portal
of
the
department
may
request
permission
from
33
the
director
to
process
retail
applications
by
another
method.
34
Sec.
14.
Section
453A.13,
subsection
2,
paragraph
c,
Code
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2024,
is
amended
to
read
as
follows:
1
c.
A
city
or
county
shall
submit
a
duplicate
of
any
2
application
for
a
retail
permit
to
the
department
within
thirty
3
days
of
the
issuance.
The
department
shall
submit
the
current
4
list
of
all
retail
permits
issued
to
the
department
of
health
5
and
human
services
by
the
last
day
of
each
quarter
of
a
state
6
fiscal
year.
7
Sec.
15.
Section
453A.13,
subsection
3,
paragraph
a,
Code
8
2024,
is
amended
to
read
as
follows:
9
a.
All
permits
provided
for
in
this
subchapter
shall
expire
10
on
June
30
of
each
year.
A
permit
shall
not
be
granted
or
11
issued
until
the
applicant
has
paid
the
fees
to
the
department
12
required
in
this
subchapter
for
the
next
period
ending
on
June
13
30
next,
to
the
department
or
the
city
or
county
granting
the
14
permit,
the
fees
provided
for
in
this
subchapter
.
The
annual
15
state
permit
fee
for
a
distributor,
cigarette
vendor,
and
16
wholesaler
is
one
hundred
dollars
when
the
permit
is
granted
17
during
the
months
of
July,
August,
or
September.
However,
18
whenever
a
state
permit
holder
operates
more
than
one
place
of
19
business,
a
duplicate
state
permit
shall
be
issued
for
each
20
additional
place
of
business
on
payment
of
five
dollars
for
21
each
duplicate
state
permit,
but
refunds
as
provided
in
this
22
subchapter
do
not
apply
to
any
duplicate
permit
issued.
23
Sec.
16.
Section
453A.13,
subsection
5,
unnumbered
24
paragraph
1,
Code
2024,
is
amended
to
read
as
follows:
25
Permits
shall
be
issued
only
upon
applications
accompanied
26
by
the
fee
indicated
above,
and
by
an
adequate
bond
as
provided
27
in
section
453A.14
,
and
upon
forms
furnished
by
the
department
28
upon
written
request
.
The
failure
to
furnish
such
forms
shall
29
be
no
excuse
for
the
failure
to
file
the
forms
unless
absolute
30
refusal
is
shown.
Applications,
any
supporting
documentation,
31
and
the
associated
fees
required
by
this
section
shall
be
32
submitted
to
the
department
electronically.
The
forms
shall
33
set
forth
all
of
the
following:
34
Sec.
17.
Section
453A.13,
subsection
9,
unnumbered
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paragraph
1,
Code
2024,
is
amended
to
read
as
follows:
1
Each
permit
issued
shall
describe
clearly
the
place
of
2
business
for
which
it
is
issued,
shall
be
nonassignable,
3
consecutively
numbered,
designating
the
kind
of
permit,
and
4
shall
authorize
the
sale
of
cigarettes,
alternative
nicotine
5
products,
or
vapor
products
in
this
state
subject
to
the
6
limitations
and
restrictions
herein
contained.
The
retail
7
permits
shall
be
upon
forms
furnished
by
the
department
or
on
8
forms
made
available
or
approved
by
the
department
.
9
Sec.
18.
Section
453A.14,
subsection
1,
unnumbered
10
paragraph
1,
Code
2024,
is
amended
to
read
as
follows:
11
No
A
state
or
manufacturer’s
permit
shall
not
be
issued
until
12
the
applicant
files
a
bond,
with
good
and
sufficient
surety,
13
to
be
approved
by
the
director,
which
bond
shall
be
in
favor
of
14
the
state
and
conditioned
upon
the
payment
of
taxes,
damages,
15
fines,
penalties,
and
costs
adjudged
against
the
permit
holder
16
for
violation
of
any
of
the
provisions
of
this
subchapter
.
The
17
bonds
shall
be
on
forms
prescribed
by
the
director
and
shall
be
18
filed
electronically.
A
bond
filed
under
this
section
shall
be
19
in
one
of
the
following
amounts:
20
Sec.
19.
Section
453A.14,
subsection
2,
Code
2024,
is
21
amended
to
read
as
follows:
22
2.
A
person
shall
not
engage
in
interstate
business
unless
23
the
person
files
a
bond,
with
good
and
sufficient
surety
in
an
24
amount
of
not
less
than
one
thousand
dollars.
A
bond
required
25
by
this
subsection
shall
be
on
forms
prescribed
by
the
director
26
and
shall
be
filed
electronically.
The
amount
of
the
bond
27
required
of
the
person
shall
be
fixed
by
the
director,
subject
28
to
the
minimum
limitation
provided
in
this
section
.
The
bond
29
is
subject
to
approval
by
the
director
and
shall
be
payable
to
30
the
state
in
Des
Moines,
Polk
county,
and
conditioned
upon
the
31
payment
of
taxes,
damages,
fines,
penalties,
and
costs
adjudged
32
against
the
person
for
violation
of
any
of
the
requirements
of
33
this
subchapter
affecting
the
person,
on
a
form
prescribed
by
34
the
director.
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Sec.
20.
Section
453A.15,
subsection
7,
Code
2024,
is
1
amended
to
read
as
follows:
2
7.
The
director
may
require
by
rule
that
Any
reports
3
required
to
be
made
under
this
subchapter
shall
be
filed
by
4
electronic
transmission
electronically
.
5
Sec.
21.
Section
453A.16,
Code
2024,
is
amended
to
read
as
6
follows:
7
453A.16
Manufacturer’s
permit.
8
The
department
may,
upon
application
of
any
manufacturer,
9
issue
without
charge
to
the
manufacturer
a
manufacturer’s
10
permit.
The
application
shall
contain
information
as
11
the
director
shall
prescribe
and
the
application
shall
be
12
submitted
to
the
department
electronically
.
The
holder
of
a
13
manufacturer’s
permit
is
authorized
to
purchase
stamps
from
14
the
department,
and
must
affix
stamps
to
individual
packages
15
of
cigarettes
outside
of
this
state,
prior
to
their
shipment
16
into
the
state
unless
the
cigarettes
are
shipped
to
an
Iowa
17
permitted
distributor
or
an
Iowa
permitted
distributor’s
agent.
18
Sec.
22.
Section
453A.17,
subsection
1,
Code
2024,
is
19
amended
to
read
as
follows:
20
1.
Every
distributing
agent
in
the
state,
now
engaged,
21
or
who
desires
to
become
engaged,
in
the
business
of
storing
22
unstamped
cigarettes
which
are
received
in
interstate
commerce
23
for
distribution
or
delivery
only
upon
order
received
from
24
without
the
state
or
to
be
sold
outside
the
state,
shall
25
file
with
the
department
electronically
,
an
application
for
26
a
distributing
agent’s
permit,
on
a
form
prescribed
by
the
27
director
,
to
be
furnished
upon
written
request
.
The
failure
28
to
furnish
shall
be
no
excuse
for
the
failure
to
file
the
same
29
unless
an
absolute
refusal
is
shown.
Said
form
shall
set
30
forth
the
name
under
which
such
distributing
agent
transacts
31
or
intends
to
transact
such
business
as
a
distributing
agent,
32
the
principal
office
and
place
of
business
in
Iowa
to
which
33
the
permit
is
to
apply,
and
if
other
than
an
individual,
the
34
principal
officers
or
members
thereof
and
their
addresses.
The
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director
may
require
any
other
information
in
said
application.
1
No
distributing
agent
shall
engage
in
such
business
until
2
such
application
has
been
filed
and
fee
in
the
sum
of
one
3
hundred
dollars
paid
for
the
permit
and
until
the
permit
has
4
been
obtained.
Such
permit
shall
expire
on
June
30
following
5
the
date
of
issuance.
All
of
the
provisions
of
the
last
6
two
paragraphs
of
section
453A.14
,
relative
to
bonds,
are
7
incorporated
herein
and
by
this
reference
made
applicable
to
8
distributing
agents.
Upon
failure
to
furnish
adequate
bond
9
as
required,
the
permit
shall
be
revoked
without
hearing.
An
10
application
shall
be
filed
and
a
permit
obtained
for
each
place
11
of
business
owned
or
operated
by
a
distributing
agent.
12
Sec.
23.
Section
453A.18,
Code
2024,
is
amended
to
read
as
13
follows:
14
453A.18
Forms
for
records
and
reports.
15
The
department
shall
furnish
or
make
available
in
electronic
16
form,
without
charge,
to
holders
of
the
various
permits,
forms
17
in
sufficient
quantities
to
enable
permit
holders
to
make
the
18
reports
required
to
be
made
under
this
subchapter
.
The
permit
19
holders
shall
furnish
at
their
own
expense
the
books,
records,
20
and
invoices,
required
to
be
used
and
kept,
but
the
books,
21
records,
and
invoices
shall
be
in
exact
conformity
to
the
forms
22
prescribed
for
that
purpose
by
the
director,
and
shall
be
kept
23
and
used
in
the
manner
prescribed
by
the
director.
However,
24
the
director
may,
by
express
order
in
certain
cases,
authorize
25
permit
holders
to
keep
their
records
in
a
manner
and
upon
forms
26
other
than
those
prescribed.
The
authorization
may
be
revoked
27
at
any
time.
A
report,
book,
record,
invoice,
and
any
other
28
document
required
to
be
submitted
to
the
department
under
this
29
subchapter
shall
be
submitted
electronically.
30
Sec.
24.
Section
453A.23,
subsections
1
and
2,
Code
2024,
31
are
amended
to
read
as
follows:
32
1.
Subject
to
this
subchapter
,
a
retailer’s
permit
may
be
33
issued
by
the
department
to
any
dining
car
company,
sleeping
34
car
company,
railroad
or
railway
company.
The
permit
shall
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authorize
the
holder
to
keep
for
sale,
and
sell,
cigarettes
1
at
retail
on
any
dining
car,
sleeping
car,
or
passenger
car
2
operated
by
the
applicant
in,
through,
or
across
the
state
of
3
Iowa,
subject
to
all
of
the
restrictions
imposed
upon
retailers
4
under
this
subchapter
.
The
application
for
the
permit
shall
5
be
in
the
form
and
contain
the
information
required
by
the
6
director
and
each
application
submitted
under
this
section
7
shall
be
submitted
to
the
department
electronically
.
Each
8
permit
is
good
throughout
the
state.
Only
one
permit
is
9
required
for
all
cars
operated
in
this
state
by
the
applicant,
10
but
a
duplicate
of
the
permit
shall
be
posted
in
each
car
11
in
which
cigarettes
are
sold
and
no
further
permit
shall
be
12
required
or
tax
levied
for
the
privilege
of
selling
cigarettes
13
in
the
cars.
No
cigarettes
Cigarettes
shall
not
be
sold
in
14
the
cars
without
having
affixed
thereto
stamps
evidencing
the
15
payment
of
the
tax
as
provided
in
this
subchapter
.
16
2.
As
a
condition
precedent
to
the
issuing
of
a
retailer’s
17
permit
for
railway
car,
the
applicant
shall
file
with
the
18
department
a
bond
in
favor
of
the
state
for
the
benefit
of
19
all
parties
interested
in
the
amount
of
five
hundred
dollars
20
conditioned
upon
the
payment
of
all
taxes,
fines
and
penalties
21
and
costs
in
this
subchapter
.
A
bond
filed
under
this
22
subsection
shall
be
on
forms
prescribed
by
the
director
and
23
shall
be
filed
electronically.
24
Sec.
25.
Section
453A.24,
subsection
2,
Code
2024,
is
25
amended
to
read
as
follows:
26
2.
The
director
may
require
by
rule
that
common
carriers
27
or
the
appropriate
persons
provide
monthly
reports
to
the
28
department
detailing
all
information
the
department
deems
29
necessary
on
shipments
into
and
out
of
Iowa
of
cigarettes
30
and
tobacco
products
as
set
forth
in
this
subchapter
I
and
31
subchapter
II
of
this
chapter
.
The
director
may
require
by
32
rule
that
the
reports
A
report
required
to
be
submitted
by
the
33
director
pursuant
to
this
section
shall
be
filed
by
electronic
34
transmission
electronically
.
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Sec.
26.
Section
453A.35,
subsection
1,
paragraph
a,
Code
1
2024,
is
amended
to
read
as
follows:
2
a.
With
the
exception
of
revenues
credited
to
the
health
3
care
trust
fund
pursuant
to
paragraph
“b”
,
the
proceeds
derived
4
from
the
sale
of
stamps
and
the
payment
of
fees
and
penalties
5
provided
for
under
this
chapter
,
and
the
permit
fees
received
6
from
all
state
permits
issued
by
the
department,
shall
be
7
credited
to
the
general
fund
of
the
state.
8
Sec.
27.
Section
453A.35,
subsection
2,
Code
2024,
is
9
amended
to
read
as
follows:
10
2.
All
permit
fees
provided
for
in
this
chapter
and
11
collected
by
the
department
on
behalf
of
cities
in
the
issuance
12
of
permits
granted
by
the
cities
shall
be
paid
remitted
by
13
the
department
to
the
treasurer
of
the
city
where
the
permit
14
is
effective,
or
to
another
city
officer
as
designated
by
the
15
council,
and
shall
be
credited
to
the
general
fund
of
the
16
city.
Permit
fees
so
collected
by
the
department
on
behalf
of
17
counties
shall
be
paid
remitted
to
the
county
treasurer
of
the
18
county
where
the
permit
is
effective
.
19
Sec.
28.
Section
453A.39,
subsection
2,
paragraph
a,
Code
20
2024,
is
amended
to
read
as
follows:
21
a.
All
cigarette
samples
shall
be
shipped
only
to
a
22
distributor
that
has
a
permit
to
stamp
cigarettes
or
little
23
cigars
with
Iowa
tax.
All
cigarette
samples
must
have
a
24
cigarette
stamp.
The
manufacturer
shipping
samples
under
this
25
section
shall
send
an
affidavit
to
the
director
stating
the
26
shipment
information,
including
the
date
shipped,
quantity,
and
27
to
whom
the
samples
were
shipped.
The
distributor
receiving
28
the
shipment
shall
send
an
affidavit
to
the
director
stating
29
the
shipment
information,
including
the
date
shipped,
quantity,
30
and
from
whom
the
samples
were
shipped.
These
affidavits
shall
31
be
duly
notarized
and
submitted
to
the
director
at
the
time
of
32
shipment
and
receipt
of
the
samples.
The
distributor
shall
33
pay
the
tax
on
samples
by
separate
remittance
along
with
the
34
affidavit.
The
affidavit
and
remittance
required
under
this
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paragraph
shall
be
submitted
to
the
department
electronically.
1
Sec.
29.
Section
453A.40,
subsection
2,
Code
2024,
is
2
amended
to
read
as
follows:
3
2.
Persons
subject
to
the
inventory
tax
imposed
under
this
4
section
shall
take
an
inventory
as
of
the
close
of
the
business
5
day
next
preceding
the
effective
date
of
the
increased
tax
rate
6
of
those
items
subject
to
the
inventory
tax
for
the
purpose
of
7
determining
the
tax
due.
These
persons
shall
report
the
tax
8
on
forms
provided
by
the
department
of
revenue
and
remit
the
9
tax
due
within
thirty
days
of
the
prescribed
inventory
date.
10
The
report
and
remittance
required
under
this
subsection
shall
11
be
submitted
to
the
department
electronically.
The
department
12
of
revenue
shall
adopt
rules
as
are
necessary
to
carry
out
this
13
section
.
14
Sec.
30.
NEW
SECTION
.
453A.41
Submitting
documents
——
15
alternative
method.
16
A
person
subject
to
this
subchapter
who
is
required
to
submit
17
an
application,
bond,
fee,
report,
return,
remittance,
or
other
18
documentation
electronically
and
who
is
unable
to
do
so,
may
19
request
permission
from
the
director
to
make
the
submission
20
using
an
alternative
method.
21
Sec.
31.
Section
453A.45,
subsection
5,
paragraphs
b
and
c,
22
Code
2024,
are
amended
to
read
as
follows:
23
b.
The
report
shall
be
made
on
forms
provided
by
the
24
director.
The
director
may
require
by
rule
that
the
A
report
25
required
under
this
subsection
shall
be
filed
by
electronic
26
transmission
electronically
.
27
c.
Common
carriers
transporting
tobacco
products
into
28
this
state
shall
file
with
the
director
reports
of
all
such
29
shipments
other
than
those
which
are
delivered
to
public
30
warehouses
of
first
destination
in
this
state
which
are
31
licensed
under
the
provisions
of
chapter
554
.
Such
reports
32
shall
be
filed
electronically
with
the
department
on
or
before
33
the
tenth
day
of
each
month
and
shall
show
with
respect
to
34
deliveries
made
in
the
preceding
month
all
of
the
following:
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(1)
The
date.
1
(2)
The
point
of
origin.
2
(3)
The
point
of
delivery.
3
(4)
The
name
of
the
consignee.
4
(5)
A
description
and
the
quantity
of
tobacco
products
5
delivered.
6
(6)
Such
other
information
as
the
director
may
require.
7
Sec.
32.
Section
453A.46,
subsection
1,
paragraph
a,
8
subparagraph
(1),
Code
2024,
is
amended
to
read
as
follows:
9
(1)
On
or
before
the
twentieth
day
of
each
calendar
month
10
every
distributor
with
a
place
of
business
in
this
state
shall
11
file
a
return
with
the
director
showing
for
the
preceding
12
calendar
month
the
quantity
and
wholesale
sales
price
of
each
13
tobacco
product
brought,
or
caused
to
be
brought,
into
this
14
state
for
sale;
made,
manufactured,
or
fabricated
in
this
state
15
for
sale
in
this
state;
and
any
other
information
the
director
16
may
require.
Every
licensed
distributor
outside
this
state
17
shall
in
like
manner
file
a
return
with
the
director
showing
18
for
the
preceding
calendar
month
the
quantity
and
wholesale
19
sales
price
of
each
tobacco
product
shipped
or
transported
to
20
retailers
in
this
state
to
be
sold
by
those
retailers
and
any
21
other
information
the
director
may
require.
Returns
shall
22
be
made
upon
forms
furnished
or
made
available
in
electronic
23
form
and
prescribed
by
the
director
and
shall
contain
other
24
information
as
the
director
may
require.
Each
return
shall
be
25
accompanied
by
a
remittance
for
the
full
tax
liability
shown
26
on
the
return,
less
a
discount
as
fixed
by
the
director
not
to
27
exceed
five
percent
of
the
tax.
Within
three
years
after
the
28
return
is
filed
or
within
three
years
after
the
return
became
29
due,
whichever
is
later,
the
department
shall
examine
it,
30
determine
the
correct
amount
of
tax,
and
assess
the
tax
against
31
the
taxpayer
for
any
deficiency.
The
period
for
examination
32
and
determination
of
the
correct
amount
of
tax
is
unlimited
in
33
the
case
of
a
false
or
fraudulent
return
made
with
the
intent
34
to
evade
tax,
or
in
the
case
of
a
failure
to
file
a
return.
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Sec.
33.
Section
453A.46,
subsection
7,
Code
2024,
is
1
amended
by
striking
the
subsection
and
inserting
in
lieu
2
thereof
the
following:
3
7.
A
return
and
remittance
required
to
be
submitted
under
4
this
subchapter
shall
be
filed
electronically.
5
Sec.
34.
Section
453A.47A,
subsection
6,
Code
2024,
is
6
amended
to
read
as
follows:
7
6.
Issuance.
Cities
may
issue
approve
retail
permits
8
to
permit
applications
of
retailers
located
within
their
9
respective
limits.
County
boards
of
supervisors
may
issue
10
approve
retail
permits
to
permit
applications
of
retailers
11
located
in
their
respective
counties,
outside
of
the
corporate
12
limits
of
cities.
The
city
or
county
shall
submit
a
duplicate
13
of
any
application
for
a
retail
permit
to
the
department
within
14
thirty
days
of
issuance
of
a
permit.
Upon
approval
of
a
retail
15
permit
application
by
a
city
or
county,
the
department
shall
16
issue
the
permit
to
the
applicant
on
behalf
of
the
city
or
17
county,
in
the
manner
determined
by
the
department.
A
city
18
or
county
shall
use
the
electronic
portal
of
the
department
19
to
process
retail
permit
applications.
A
city
or
county
that
20
is
unable
to
use
the
electronic
portal
of
the
department
21
may
request
permission
from
the
director
to
process
retail
22
applications
by
another
method.
The
department
shall
submit
23
the
current
list
of
all
retail
permits
issued
to
the
department
24
of
health
and
human
services
by
the
last
day
of
each
quarter
of
25
a
state
fiscal
year.
26
Sec.
35.
Section
453A.47A,
subsection
7,
paragraph
a,
27
unnumbered
paragraph
1,
Code
2024,
is
amended
to
read
as
28
follows:
29
All
permits
provided
for
in
this
subchapter
shall
expire
on
30
June
30
of
each
year.
A
permit
shall
not
be
granted
or
issued
31
until
the
applicant
has
paid
the
fees
provided
for
to
the
32
department
required
in
this
section
for
the
next
period
ending
33
on
June
30
next,
to
the
city
or
county
granting
the
permit
.
The
34
fee
for
retail
permits
is
as
follows
when
the
permit
is
granted
35
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during
the
month
of
July,
August,
or
September:
1
Sec.
36.
Section
453A.47A,
subsection
9,
unnumbered
2
paragraph
1,
Code
2024,
is
amended
to
read
as
follows:
3
Retail
permits
shall
be
issued
only
upon
applications,
4
accompanied
by
the
fee
indicated
above,
made
upon
forms
5
furnished
by
the
department
upon
written
request
.
The
failure
6
to
furnish
such
forms
shall
be
no
excuse
for
the
failure
to
7
file
the
form
unless
absolute
refusal
is
shown.
Applications,
8
any
supporting
documentation,
and
the
associated
fees
9
required
by
this
section
shall
be
submitted
to
the
department
10
electronically.
The
forms
shall
specify:
11
Sec.
37.
Section
453A.47A,
subsection
10,
paragraph
b,
Code
12
2024,
is
amended
to
read
as
follows:
13
b.
Every
retailer
shall,
when
requested
by
the
department,
14
make
additional
reports
as
the
department
deems
necessary
and
15
proper
and
shall
at
the
request
of
the
department
furnish
full
16
and
complete
information
pertaining
to
any
transaction
of
the
17
retailer
involving
the
purchase
or
sale
or
use
of
tobacco,
18
tobacco
products,
alternative
nicotine
products,
or
vapor
19
products.
A
report
required
to
be
submitted
to
the
department
20
pursuant
to
this
subsection
shall
be
filed
electronically.
21
Sec.
38.
NEW
SECTION
.
453A.52
Submitting
documents
——
22
alternative
method.
23
A
person
subject
to
this
subchapter
who
is
required
to
submit
24
an
application,
bond,
fee,
report,
return,
remittance,
or
other
25
documentation
electronically
and
who
is
unable
to
do
so,
may
26
request
permission
from
the
director
to
make
the
submission
27
using
an
alternative
method.
28
Sec.
39.
Section
453C.1,
subsection
10,
Code
2024,
is
29
amended
to
read
as
follows:
30
10.
“Units
sold”
means
the
number
of
individual
cigarettes
31
sold
in
the
state
by
the
applicable
tobacco
product
32
manufacturer,
whether
directly
or
through
a
distributor,
33
retailer,
or
similar
intermediary
or
intermediaries,
during
the
34
year
in
question,
as
measured
by
excise
taxes
collected
by
the
35
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state
on
in
packs
bearing
required
to
bear
the
excise
stamp
of
1
the
state
or
on
in
the
case
of
roll-your-own
tobacco
containers
2
on
which
a
tax
is
due
pursuant
to
chapter
453A
.
The
department
3
of
revenue
shall
adopt
rules
as
are
necessary
to
ascertain
4
the
amount
of
state
excise
tax
paid
on
the
cigarettes
of
such
5
tobacco
product
manufacturer
for
each
year.
6
Sec.
40.
Section
453D.5,
subsection
1,
Code
2024,
is
amended
7
to
read
as
follows:
8
1.
No
later
than
twenty
calendar
days
after
the
end
of
9
each
calendar
quarter,
and
more
frequently
if
so
directed
by
10
the
director,
each
stamping
agent
and
distributor
shall
submit
11
information
as
the
director
requires
to
facilitate
compliance
12
with
this
chapter
,
including
but
not
limited
to
a
list
by
brand
13
family
of
the
total
number
of
cigarettes,
or,
in
the
case
of
14
roll-your-own
tobacco,
the
equivalent
stick
count,
for
which
15
the
stamping
agent
or
distributor
affixed
stamps
during
the
16
previous
calendar
quarter
or
otherwise
paid
the
tax
due
for
17
the
cigarettes.
The
stamping
agent
and
distributor
shall
18
maintain,
and
make
available
to
the
director,
all
invoices
and
19
documentation
of
sales
of
all
nonparticipating
manufacturer
20
cigarettes
and
any
other
information
relied
upon
in
reporting
21
to
the
director
for
a
period
of
five
years.
Violations
of
this
22
subsection
are
subject
to
civil
penalties
as
established
in
23
section
453A.31,
subsection
1
,
paragraph
“b”
.
Any
information
24
submitted
pursuant
to
this
subsection
shall
be
submitted
to
the
25
director
electronically.
26
Sec.
41.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
27
effect
January
1,
2025,
for
returns,
payments,
remittances,
28
reports,
books,
records,
invoices,
and
any
other
document
29
required
to
be
electronically
filed
with
or
submitted
to
the
30
department
on
or
after
that
date.
31
DIVISION
V
32
ALCOHOLIC
BEVERAGES
33
Sec.
42.
Section
123.5,
subsection
3,
Code
2024,
is
amended
34
to
read
as
follows:
35
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3.
Members
of
the
commission
shall
be
chosen
on
the
basis
1
of
managerial
ability
and
experience
as
business
executives.
2
Not
more
than
two
members
of
the
commission
may
be
the
holder
3
of
or
have
an
interest
in
a
permit
or
license
to
manufacture
4
alcoholic
liquor,
wine,
or
beer
or
to
sell
alcoholic
liquor,
5
wine,
or
beer
at
wholesale
or
retail
directly
or
indirectly;
6
individually;
as
a
member
of
a
partnership
or
an
association;
7
as
a
member,
owner,
or
stockholder,
except
as
an
institutional
8
investor,
of
a
corporation
or
other
entity;
or
as
a
relative
to
9
a
person
by
blood
or
marriage
within
the
second
degree
do
any
10
of
the
following:
11
a.
Hold
a
permit
or
license
to
manufacture
alcoholic
12
beverages
or
sell
alcoholic
beverages
at
wholesale
or
retail
.
13
b.
Have
an
interest
in
the
manufacture
of
or
dealing
in
14
alcoholic
beverages
or
in
an
enterprise
or
industry
in
which
15
alcoholic
beverages
are
required.
16
c.
Receive
a
commission
or
profit
on
the
purchase
or
sale
of
17
alcoholic
beverages
by
any
person.
18
d.
Have
an
interest
in
or
mortgage
or
deed
of
trust
on
any
19
land
or
building
where
alcoholic
beverages
are
manufactured
for
20
sale,
offered
for
sale,
or
sold
or
in
any
personal
property
21
used
for
the
manufacturing
or
sale
of
alcoholic
beverages.
22
Sec.
43.
Section
123.5,
Code
2024,
is
amended
by
adding
the
23
following
new
subsections:
24
NEW
SUBSECTION
.
3A.
In
addition
to
the
requirements
of
25
chapter
68B,
members
of
the
commission
shall
not
do
any
of
the
26
following:
27
a.
Hold
any
other
office
or
position
under
the
laws
of
this
28
state,
or
any
other
state
or
territory
or
of
the
United
States.
29
b.
Directly
or
indirectly
use
the
office
of
the
member
30
to
influence,
persuade,
or
induce
any
person
to
adopt
their
31
political
views
or
to
favor
any
particular
candidate
for
an
32
elective
or
appointive
public
office.
33
c.
Directly
or
indirectly,
solicit
or
accept,
in
any
manner
34
or
way,
any
money
or
other
thing
of
value
for
any
person
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seeking
an
elective
or
appointive
public
office,
or
to
any
1
political
party
or
any
group
of
persons
seeking
to
become
a
2
political
party.
3
NEW
SUBSECTION
.
6.
This
section
does
not
prohibit
a
4
commission
member
from
lawfully
purchasing
and
keeping
5
alcoholic
beverages
in
the
possession
of
the
commission
member.
6
Sec.
44.
Section
123.13,
Code
2024,
is
amended
by
striking
7
the
section
and
inserting
in
lieu
thereof
the
following:
8
123.13
Prohibitions
——
director
and
employees.
9
1.
For
purposes
of
this
section,
“director”
means
the
10
director
of
the
department.
11
2.
The
requirements
of
this
section
are
in
addition
to
the
12
requirements
of
chapter
68B.
13
3.
The
director
shall
not
directly
or
indirectly;
14
individually;
as
a
member
of
a
partnership
or
an
association;
15
as
a
member,
owner,
or
stockholder,
except
as
an
institutional
16
investor
of
a
corporation
or
other
entity;
or
as
a
relative
to
17
a
person
by
blood
or
marriage
within
the
second
degree
do
any
18
of
the
following:
19
a.
Have
an
interest
in
the
manufacture
of
or
dealing
in
20
alcoholic
beverages,
or
in
an
enterprise
or
industry
in
which
21
alcoholic
beverages
are
required.
22
b.
Receive
a
commission
or
profit
from
the
purchase
or
sale
23
of
an
alcoholic
beverage
by
any
person.
24
c.
Have
an
interest
in,
or
mortgage
or
deed
of
trust
on,
any
25
land
or
building
where
alcoholic
beverages
are
manufactured
for
26
sale,
offered
for
sale,
or
sold,
or
in
any
personal
property
27
used
in
the
manufacture
or
sale
of
alcoholic
beverages.
28
4.
An
employee
of
the
department
shall
not
license,
permit,
29
or
participate
in
the
licensing
or
permitting
of
a
person,
30
business,
or
organization
that
requires
a
license
or
permit
31
under
the
laws
and
rules
governing
alcoholic
beverages,
if
the
32
employee
has
an
ownership
interest
related
to
that
person,
33
business,
or
organization.
34
5.
An
employee
of
the
department
shall
not
enforce
any
35
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law
or
rule
governing
alcoholic
beverages
against
a
person,
1
business,
or
organization
that
requires
a
license
or
permit
2
under
the
laws
and
rules
governing
alcoholic
beverages,
if
the
3
employee
has
an
ownership
interest
related
to
that
person,
4
business,
or
organization.
5
6.
The
director
or
an
employee
violating
this
section
or
6
any
other
provisions
of
this
chapter
shall,
in
addition
to
any
7
other
penalties
provided
by
law,
be
subject
to
suspension
or
8
discharge
from
employment.
9
7.
This
section
does
not
prohibit
the
director
or
an
10
employee
of
the
department
from
lawfully
purchasing
and
keeping
11
alcoholic
beverages
in
the
possession
of
the
director
or
the
12
employee.
13
Sec.
45.
Section
123.39,
subsection
1,
paragraph
b,
14
subparagraph
(3),
Code
2024,
is
amended
to
read
as
follows:
15
(3)
Any
change
in
the
ownership
or
interest
in
the
business
16
operated
under
a
retail
alcohol
license
,
permit,
or
certificate
17
of
compliance
which
change
was
changes
were
not
previously
18
reported
in
a
manner
prescribed
by
the
director
within
thirty
19
days
of
the
change
and
subsequently
approved
by
the
local
20
authority,
when
applicable,
and
the
department.
21
EXPLANATION
22
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
23
the
explanation’s
substance
by
the
members
of
the
general
assembly.
24
This
bill
relates
to
the
duties
and
responsibilities
of
the
25
department
of
revenue
(department)
including
confidentiality
of
26
records,
sports
wagering,
the
lottery,
cigarette
and
tobacco
27
taxes,
and
alcoholic
beverages.
28
DIVISION
I
——
CONFIDENTIALITY
OF
RECORDS.
The
bill
provides
29
that
the
department
may
submit
to
the
court
the
entire
record
30
under
seal
for
the
purpose
of
judicial
review
under
Code
31
section
17A.19.
The
bill
specifies
that
the
record
in
the
32
custody
of
the
department
remains
open
to
public
inspection
33
to
the
extent
allowed
in
Code
chapters
17A
and
22,
and
Code
34
sections
422.20(5)
and
422.72(8).
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The
division
takes
effect
upon
enactment.
1
DIVISION
II
——
SPORTS
WAGERING.
The
bill
specifies
all
2
winnings
from
sports
wagering
are
considered
Iowa
earned
income
3
and
subject
to
Iowa
and
federal
income
tax
laws.
If
sports
4
wagering
winnings
exceed
$5,000,
the
bill
requires
Iowa
state
5
income
tax
be
withheld
from
the
winnings.
6
DIVISION
III
——
LOTTERY.
The
bill
defines
a
“lottery
7
courier”
to
mean
a
person
who
offers
or
undertakes
to
procure
8
tickets
or
shares
in
lottery
games
from
a
lottery
retailer
on
9
behalf
of
another
person,
and
who
does
not
have
a
bona
fide
10
social
relationship
with
that
other
person.
The
bill
also
11
defines
“bona
fide
social
relationship”.
The
bill
prohibits
a
12
person
to
operate
as
a
lottery
courier
or
to
do
business
with
13
a
lottery
courier.
A
person
who
does
business
with
a
lottery
14
courier
may
have
the
lottery
retail
license
of
the
person
15
suspended
or
revoked
under
Code
section
99G.27.
16
The
bill
updates
and
expands
the
circumstances
where
a
17
ticket
shall
not
be
purchased
by
or
a
prize
awarded
to
certain
18
persons.
The
bill
adds
a
state
employee
who
has
access
to
19
confidential
information
which
may
compromise
the
integrity
of
20
the
lottery
to
the
list
of
persons
prohibited
from
purchasing
a
21
lottery
ticket
or
claiming
a
lottery
prize.
22
The
bill
makes
the
following
lottery
information
23
confidential:
ticket
order
history;
ticket
inventory;
or
any
24
records
that
if
disclosed
could
impair
or
adversely
impact
25
the
security,
integrity,
or
fairness
of
a
lottery
game
or
the
26
security
of
lottery
retailers.
27
DIVISION
IV
——
CIGARETTE
AND
TOBACCO
TAXES
AND
REPORTS
——
28
ELECTRONIC
FILING.
The
bill
updates
the
definition
of
“units
29
sold”
when
measuring
individual
cigarettes
sold
in
the
state
30
to
mean
packs
required
to
bear
the
excise
stamp
of
the
state,
31
and
updates
“units
sold”
for
roll-your-own
tobacco
to
mean
32
roll-your-own
tobacco
on
which
tax
is
due
pursuant
to
Code
33
chapter
453A.
34
The
bill
specifies
that
cities
and
counties
may
approve
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tobacco-related
retail
permits
but
the
department
shall
issue
1
the
permit
to
the
applicant
on
behalf
of
the
city
or
county.
2
The
bill
requires
the
city
or
county
to
use
the
electronic
3
portal
of
the
department
to
process
retail
permit
applications.
4
If
a
city
or
county
is
unable
to
use
the
electronic
portal
5
of
the
department,
the
city
or
county
may
request
permission
6
from
the
director
of
revenue
to
process
retail
applications
by
7
another
method.
8
The
bill
provides
that
all
tobacco-related
permit
fees
shall
9
be
collected
by
the
department,
and
the
department
shall
credit
10
the
fees
to
the
city
or
county
where
the
permit
is
in
effect.
11
The
bill
requires
cigarette
and
tobacco
tax
returns,
12
reports,
invoices,
bonds,
and
payments
to
be
filed
with
or
13
submitted
to
the
department
electronically
beginning
on
or
14
after
January
1,
2025.
A
person
required
to
make
a
submission
15
electronically
by
the
bill
may
request
permission
from
the
16
director
of
revenue
to
make
the
submission
in
another
manner.
17
DIVISION
V
——
ALCOHOLIC
BEVERAGES.
The
bill
specifies
18
that
members
of
the
alcoholic
beverages
commission
(members)
19
shall
not
hold
any
other
office
or
position
under
the
laws
of
20
this
state
or
any
other
state.
The
bill
prohibits
a
member
of
21
the
commission
from
influencing
or
persuading
others
to
adopt
22
political
views
of
the
member
or
favor
any
particular
elective
23
or
appointive
candidate.
The
bill
specifies
that
not
more
24
than
two
members
shall
have
any
interest
in
alcohol-related
25
enterprises.
26
The
bill
prohibits
the
director
of
the
department
of
revenue
27
from
having
any
interest
in
alcohol-related
enterprises.
28
The
bill
prohibits
an
employee
of
the
department
of
29
revenue
to
license,
permit,
or
participate
in
the
licensing
30
or
permitting
of
a
person,
business,
or
organization
under
31
the
laws
governing
alcoholic
beverages,
if
the
employee
has
32
an
ownership
interest
related
to
that
person,
business,
or
33
organization.
34
The
bill
prohibits
an
employee
of
the
department
of
revenue
35
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S.F.
_____
H.F.
_____
from
enforcing
any
law
or
rule
governing
alcoholic
beverages
1
against
a
person,
business,
or
organization,
if
the
employee
2
has
an
ownership
interest
related
to
that
person,
business,
or
3
organization.
4
The
bill
provides
the
director
or
an
employee
who
violates
5
the
bill
shall,
in
addition
to
any
other
penalties
provided
by
6
law,
be
subject
to
suspension
or
discharge
from
employment.
7
The
bill
does
not
prohibit
a
member
or
the
director
of
8
revenue
or
an
employee
of
the
department
of
revenue
from
9
lawfully
purchasing
and
keeping
an
alcoholic
beverage
for
10
personal
use.
11
The
bill
amends
Code
section
123.39(1)(b)(3)
to
update
the
12
terminology
used
in
the
subparagraph
to
match
the
terminology
13
used
in
the
lead-in
under
Code
section
123.39(1)(b).
14
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