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Penalties exist for purchasing cigarettes brought into Iowa from another state, by mail, or over the Internet without the Iowa cigarette stamp affixed. Only 2 packs of cigarettes can legally be brought into Iowa at a time. Penalties start at minimum $200 per purchase in addition to the cigarette and sales/use taxes due. Also, the cigarettes may be seized.

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In Iowa, the percentage of adults (ages 18+) who currently smoke cigarettes was 20.4% in 2011. Across all states and D.C., the prevalence of cigarette smoking among adults ranged from 11.8% to 29.0%. Iowa ranked 21st among the states. The percentage of adults who currently use smokeless tobacco was

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In 1921, Iowa became the first state to pass a tobacco excise tax at the state level in addition to the federal tax. Other states quickly followed suit, and by 1950, 40 states and Washington D.C. enacted taxes on cigarette sales.

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