A bill for an act relating to the taxation of cigarettes, tobacco products, vapor products, and consumable hemp products, and making appropriations to the department of health and human services and the department of justice.

SSB 3145 increases taxes on cigarettes to 6.85 cents per cigarette and establishes new tax rates for tobacco products (22.55% + 28% of wholesale price), with specific provisions for cigars (max $0.55 tax per cigar) and snuff ($1.19 per ounce). It directly affects tobacco distributors, retailers, and consumers by imposing these taxes at various points in the supply chain and for personal use. The bill includes exemptions for small personal quantities (e.g., less than 25 cigars or 1 pound of tobacco) and requires electronic tax payments for vending machines. It also allocates funding to Iowa's Department of Health and Human Services and Department of Justice for tobacco-related programs.