{"data":{"id":"us-ia/iowa-code-421b.9","jurisdiction":"us-ia","citation":"Iowa Code § 421B.9","heading":"Sales outside ordinary channels of business — effect.","body":"In establishing the basic cost of cigarettes to a wholesaler or a retailer, it shall not be permissible to use the invoice cost or the actual cost of any cigarettes purchased at a forced, bankrupt, or close out sale, or other sale outside of the ordinary channels of trade.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 421B - CIGARETTE SALES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/421B.9.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"b99885be65f942c83bfc166737bb26aaf707ff77e95dafbe0406e616a613a9cb","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-421b.8","next":"us-ia/iowa-code-421b.10"},"notice":"GroundRules: Original legal text. Not legal advice."}