Iowa statute
Iowa Code § 453B.8 — Price of stamps, labels, or other indicia
Current through 2026 Iowa Code (enactments effective on or before 2026-01-01, through the 2025 Regular Session, 91st G.A.)
Part of Chapter 453B: Excise Tax on Unlawful Dealing in Certain Substances, Iowa Code.
Full text of Iowa Code § 453B.8
Statutory text current through the 2026 Iowa Code (enactments effective on or before 2026-01-01, through the 2025 Regular Session, 91st G.A.). This publication reproduces the statutory text of the official 2026 Iowa Code (Legislative Services Agency); it is not the official publication of the State of Iowa.
Stamps, labels, or other official indicia to be affixed to a taxable substance indicating the payment of the excise tax shall be obtained and purchased from the department. The dealer shall pay the entire excise tax listed in section 453B.7 at the time of purchase, except as provided in section 453B.13, and receive stamps, labels, or other official indicia for the amount paid. However, the minimum purchase price to be paid for any stamps, labels, or indicia shall be two hundred fifteen dollars.
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This reference is informational and is not legal advice.