{"data":{"id":"us-ia/iowa-code-453a.21","jurisdiction":"us-ia","citation":"Iowa Code § 453A.21","heading":"Cigarettes retailer may not sell.","body":"Unless a retail permit holder shall also hold a state permit, it shall be unlawful for a retailer to sell or have in the retailer’s possession cigarettes upon which the stamp tax has not been affixed.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS","Subchapter I - CIGARETTES AND ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/453A.21.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"23cf0f700c09a73b4cb15253d45956ee8b111fdf857222e6ba0320c2afcb8ec1","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-453a.20","next":"us-ia/iowa-code-453a.22"},"notice":"GroundRules: Original legal text. Not legal advice."}