Revenue and Tobacco Enforcement
The Revenue Division advises and represents the Iowa Department of Revenue and Finance with respect to various taxes which are administered by the department, including income taxes, franchise tax imposed on financial institutions, state sales and use taxes, cigarette and tobacco taxes, drug tax, motor vehicle fuel taxes, inheritance and estate taxes, property taxes, hotel and motel local option taxes, local option sales taxes, real estate transfer tax, and grain-handling tax. In addition, the division drafts responses to tax opinion requests made to the Attorney General.
The Revenue Division also enforces Iowa laws regulating the manufacturing, importing and sales of tobacco products. Attorneys represent the state's interests in the Master Settlement Agreement with tobacco companies to ensure that tobacco manufacturers are meeting their obligations, and defend the state against legal challenges from the tobacco companies.
Additionally, the Office of the Attorney General provides technical assistance and support to local communities on tobacco issues, particularly in regard to secondhand smoke. The office also plays a crucial role in enforcing state laws prohibiting the sale of tobacco products to minors, both directly and by working with local officials.