A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.

This bill requires all tobacco and vapor product businesses, including distributors, retailers, and manufacturers, to file permits, taxes, bonds, and reports electronically instead of on paper. It affects businesses selling these products in Iowa and local governments issuing retail permits. Key provisions mandate electronic submission for all permit applications, tax payments, bond filings, and quarterly permit lists, with specific deadlines for cities and counties. The bill modernizes existing filing processes without changing tax rates or product regulations.