A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.

This bill clarifies how "units sold" are measured for cigarette and tobacco tax purposes in Iowa. It defines "units sold" as individual cigarette packs bearing the state excise stamp (for retail packs) or roll-your-own tobacco containers where tax is due under Chapter 453A. The change ensures tax revenue is calculated based on actual taxed products, not unmeasured sales. The bill takes effect immediately upon enactment.