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									71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE JUNE 10, 2010.
TAX PER CIGARETTE --- 6.8



                       COMMONWEALTH COMMONWEALTH              COMMONWEALTH COMMONWEALTH COMMONWEALTH COMMONWEALTH FARMERS TOBACCO CHYENNE                                  CHYENNE              GENERAL         GENERAL

                            BRANDS             BRANDS             BRANDS            BRANDS            BRANDS           BRANDS             COMPANY OF      INTERNATIONAL INTERNATIONAL           TOBACCO         TOBACCO

Page 1 of 7                                                                                                            Malibu              CYNTHIANA                                          Bronco, GT One      Vaquero

                            Davidoff      USA Gold               Montclair         Fortuna              Rave            Sonoma          Kentucky's Best     Cheyenne         Decade              Champion      Little Cigars


                       Regular & Kings         Kings &           Kings &           Kings &           Kings &           Kings               Kings                                                  Deleted
                       100's & Super Long      100's             100's             100's             100's             & 100's             & 100's            Kings           Kings               from            Kings
                        20 per pack       20   per pack       20 per pack       20 per pack       20 per pack       20 per pack         20 per pack        20 per pack     20 per pack            Approved     20 per pack
                        10 per carton     10   per carton     10 per carton     10 per carton     10 per carton     10 per carton       10 per carton      10 per carton   10 per carton          Brands       10 per carton
                                                                                                                                                                NEW             NEW               Directory
   per thousand:       EFF 5/14/10                                                                                                                        EFF 5/11/10    EFF 5/11/10
Manufacturer Cost            $167.6500           $133.2500         $134.5000          $93.0000          $93.0000         $118.5000           $104.2500        $104.9500       $102.1000                            $74.7500
- 2% Discount                  $3.3530             $2.6650           $2.6900           $1.8600           $1.8600           $2.3700             $2.0850           $2.0990        $2.0420                             $1.4950
+ 1/2 of Tax                  $34.0000            $34.0000          $34.0000          $34.0000          $34.0000          $34.0000            $34.0000          $34.0000       $34.0000                            $34.0000


Basic Cost                   $198.2970           $164.5850         $165.8100         $125.1400         $125.1400         $150.1300           $136.1650        $136.8510        $134.0580                          $107.2550
+ 4% of Basic Cost             $7.9319             $6.5834           $6.6324           $5.0056           $5.0056           $6.0052             $5.4466          $5.4740          $5.3623                            $4.2902


Retailers Basic Cost         $206.2289           $171.1684         $172.4424         $130.1456         $130.1456         $156.1352           $141.6116        $142.3250        $139.4203                          $111.5452
+ 1/2 of Tax                  $34.0000            $34.0000          $34.0000          $34.0000          $34.0000          $34.0000            $34.0000         $34.0000         $34.0000                           $34.0000

Wholesaler Minimum
  Price to Retailer          $240.2289           $205.1684         $206.4424         $164.1456         $164.1456         $190.1352           $175.6116        $176.3250        $173.4203                          $145.5452


   per carton:
Wholesaler Minimum
  Price to Retailer              $48.05              $41.04            $41.29            $32.83            $32.83           $38.03               $35.13           $35.27             $34.69                           $29.11


Retailer Basic Cost             $41.25               $34.24            $34.49            $26.03            $26.03           $31.23               $28.33           $28.47          $27.89                              $22.31
+ 8% Markup                    $3.3000              $2.7392           $2.7592           $2.0824           $2.0824          $2.4984              $2.2664          $2.2776         $2.2312                             $1.7848
+ 1/2 of Tax                   $6.8000              $6.8000           $6.8000           $6.8000           $6.8000          $6.8000              $6.8000          $6.8000         $6.8000                             $6.8000

Minimum Retail:                                                                                                                                                                                   NOT
     per carton                  $51.35              $43.78            $44.05            $34.92            $34.92           $40.53               $37.40           $37.55             $36.93       Legal               $30.90
                                                                                                                                                                                                  to
Minimum Retail:                                                                                                                                                                                   Sale
     per package                  $5.14               $4.38             $4.41             $3.50             $3.50               $4.06             $3.74            $3.76              $3.70       in Iowa              $3.09
71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE JUNE 10, 2010.
TAX PER CIGARETTE --- 6.8



                       JAPAN TOBACCO         JAPAN TOBACCO      JAPAN TOBACCO                                                                                        KING MAKER        KING MAKER      KING MAKER        KRETEK

                       INTERNATIONAL         INTERNATIONAL      INTERNATIONAL                                                      Little Cigars                     MARKETING          MARKETING       MARKETING      INTERNATIONAL

Page 2 of 7                                                                                                                                                             Hi-Val                                            Dreams

                        Export "A" 25's          Wave            Mild Seven                                                                                         Full Flavor & Lt     Checkers       Gold Crest       (all styles)
                                                                                                                   Between the Acts Phillies &
                          King Size             Kings &                           Winchester         Captain          Muriel              Dutch        Swisher         Kings                                              Deleted
                          100's                 100's              Kings                              Black           Omega              Treats         Sweets         & 100's            Kings           Kings           from
                       25 per pack           20 per pack        20 per pack       20 per pack     20 per pack      20 per pack     20 per pack     20 per pack      20 per pack        20 per pack     20 per pack        Approved
                        8 per carton         10 per carton      10 per carton     10 per carton   10 per carton    10 per carton 10 per carton     10 per carton    10 per carton      10 per carton   10 per carton      Brands
                                                                                                                                                                                                                          Directory
   per thousand:                             EFF 5/26/10                                                                                                            EFF 11/2/09
Manufacturer Cost              $185.0000           $127.4500         $179.0000        $143.5000       $150.0000         $87.5000        $87.5000       $112.5000         $92.4000          $92.4500         $99.4500
- 2% Discount                    $3.7000             $2.5490           $3.5800          $2.8700         $3.0000          $1.7500         $1.7500         $2.2500          $1.8480           $1.8490          $1.9890
+ 1/2 of Tax                    $34.0000            $34.0000          $34.0000         $34.0000        $34.0000         $34.0000        $34.0000        $34.0000         $34.0000          $34.0000         $34.0000


Basic Cost                     $215.3000          $158.9010          $209.4200        $174.6300       $181.0000        $119.7500       $119.7500       $144.2500        $124.5520         $124.6010       $131.4610
+ 4% of Basic Cost               $8.6120            $6.3560            $8.3768          $6.9852         $7.2400          $4.7900         $4.7900         $5.7700          $4.9821           $4.9840         $5.2584


Retailers Basic Cost           $223.9120          $165.2570          $217.7968        $181.6152       $188.2400        $124.5400       $124.5400       $150.0200        $129.5341         $129.5850       $136.7194
+ 1/2 of Tax                    $34.0000           $34.0000           $34.0000         $34.0000        $34.0000         $34.0000        $34.0000        $34.0000         $34.0000          $34.0000        $34.0000

Wholesaler Minimum
  Price to Retailer            $257.9120          $199.2570          $251.7968        $215.6152       $222.2400        $158.5400       $158.5400       $184.0200        $163.5341         $163.5850       $170.7194


   per carton:
Wholesaler Minimum
  Price to Retailer                 $51.59           $39.86              $50.36          $43.13           $44.45          $31.71          $31.71           $36.81           $32.71            $32.72          $34.15


Retailer Basic Cost                $44.79            $33.06              $43.56          $36.33          $37.65           $24.91          $24.91          $30.01            $25.91            $25.92          $27.35
+ 8% Markup                       $3.5832           $2.6448             $3.4848         $2.9064         $3.0120          $1.9928         $1.9928         $2.4008           $2.0728           $2.0736         $2.1880
+ 1/2 of Tax                      $6.8000           $6.8000             $6.8000         $6.8000         $6.8000          $6.8000         $6.8000         $6.8000           $6.8000           $6.8000         $6.8000

Minimum Retail:                                                                                                                                                                                                           NOT
     per carton                     $55.18           $42.51              $53.85          $46.04           $47.47          $33.71          $33.71           $39.22           $34.79            $34.80          $36.34      Legal
                                                                                                                                                                                                                          to
Minimum Retail:                                                                                                                                                                                                           Sale
     per package                     $6.90              $4.26             $5.39           $4.61            $4.75           $3.38           $3.38            $3.93             $3.48            $3.48           $3.64      in Iowa
71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE JUNE 10, 2010.
TAX PER CIGARETTE --- 6.8



                            KRETEK       LIGGETT          LIGGETT             LIGGETT             LIGGETT         LIGGETT        LORILLARD        LORILLARD        LORILLARD          LORILLARD         NATIONAL

                       INTERNATIONAL     GROUP            GROUP               GROUP               GROUP           GROUP          TOBACCO          TOBACCO          TOBACCO            TOBACCO           TOBACCO

Page 3 of 7                                                                                                         Quest                                           Kent , True

                       TajMahal Bidis     Eve 120's       Grand Prix        Liggett Select        Pyramid           Tourney       Maverick         Old Gold          & Max              Newport            Zig Zag


                            Deleted                                             Kings              Kings            Deleted         Regular         Regular          Kings              Regular            Regular
                            from           Kings             Kings              & 100's            & 100's          from            & Kings         & Kings          & 100's            & Kings            & Kings
                            Approved    20 per pack       20 per pack        20 per pack        20 per pack         Approved     20 per pack     20 per pack      20 per pack        20 per pack        20 per pack
                            Brands      10 per carton     10 per carton      10 per carton      10 per carton       Brands       10 per carton   10 per carton    10 per carton      10 per carton      10 per carton
                            Directory                                                                               Directory
   per thousand:                        EFF 5/3/10       EFF 5/3/10         EFF 5/3/10          EFF 1/4/2010                    Eff 2/26/10      Eff 5/10/10      Eff 5/10/10        Eff 5/10/10
Manufacturer Cost                           $140.7000        $113.2000            $128.4500          $96.7500                       $115.4500        $154.7000         $205.7000          $200.7000         $155.0000
- 2% Discount                                 $2.8140          $2.2640              $2.5690           $1.9350                         $2.3090          $3.0940           $4.1140            $4.0140           $3.1000
+ 1/2 of Tax                                 $34.0000         $34.0000             $34.0000          $34.0000                        $34.0000         $34.0000          $34.0000           $34.0000          $34.0000


Basic Cost                                  $171.8860        $144.9360            $159.8810         $128.8150                       $147.1410        $185.6060         $235.5860          $230.6860         $185.9000
+ 4% of Basic Cost                            $6.8754          $5.7974              $6.3952           $5.1526                         $5.8856          $7.4242           $9.4234            $9.2274           $7.4360


Retailers Basic Cost                        $178.7614        $150.7334            $166.2762         $133.9676                       $153.0266        $193.0302         $245.0094          $239.9134         $193.3360
+ 1/2 of Tax                                 $34.0000         $34.0000             $34.0000          $34.0000                        $34.0000         $34.0000          $34.0000           $34.0000          $34.0000

Wholesaler Minimum
  Price to Retailer                         $212.7614        $184.7334            $200.2762         $167.9676                       $187.0266        $227.0302         $279.0094          $273.9134         $227.3360


   per carton:
Wholesaler Minimum
  Price to Retailer                             $42.56            $36.95              $40.06           $33.60                           $37.41          $45.41             $55.81             $54.79            $45.47


Retailer Basic Cost                            $35.76            $30.15              $33.26            $26.80                           $30.61          $38.61             $49.01             $47.99           $38.67
+ 8% Markup                                   $2.8608           $2.4120             $2.6608           $2.1440                          $2.4488         $3.0888            $3.9208            $3.8392          $3.0936
+ 1/2 of Tax                                  $6.8000           $6.8000             $6.8000           $6.8000                          $6.8000         $6.8000            $6.8000            $6.8000          $6.8000

Minimum Retail:             NOT                                                                                     NOT
     per carton             Legal               $45.43            $39.37              $42.73           $35.75       Legal               $39.86          $48.50             $59.74             $58.63            $48.57
                            to                                                                                      to
Minimum Retail:             Sale                                                                                    Sale
     per package            in Iowa              $4.55              $3.94               $4.28             $3.58     in Iowa              $3.99            $4.85              $5.98              $5.87            $4.86
71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE JUNE 10, 2010.
TAX PER CIGARETTE --- 6.8



                        PHILIP MORRIS      PHILIP MORRIS     PHILIP MORRIS        PHILIP MORRIS        PHILIP MORRIS            PHILIP MORRIS        PHILIP MORRIS     PHILIP MORRIS    PHILIP MORRIS     PHILIP MORRIS

                                                                                 Benson & Hedges Standard- B&H,                 Generic-                                                                  1 Pack Price Deal

Page 4 of 7                                                      Basics          Deluxe,Princess Pk   Chesterfield,Merit,Lark    Alpine, Bristol,

                            L&M             Parliament          Basics             & English Ovals Saratoga,Commander             & Cambridge         Virginia Slims     Marlboros      Marlboro 25's     Marlboro 72's


                           Regular            Regular           Kings                 Regular &          Kings                     Kings                Regular &         Kings            Regular &          Regular
                           & Kings            & Kings           & 100's               Kings              & 100's                   & 100's              Kings             & 100's          Kings              & Kings
                        20 per pack        20 per pack       20 per pack           20 per pack        20 per pack               20 per pack          20 per pack       20 per pack      25 per pack        20 per pack
                        10 per carton      10 per carton     10 per carton         10 per carton      10 per carton             10 per carton        10 per carton     10 per carton     8 per carton      10 per carton

   per thousand:       EFF 5/10/10     EFF 5/10/10     EFF 5/10/10     EFF 5/10/10      EFF 5/10/10         EFF 5/10/10       EFF 5/10/10     EFF 5/10/10    EFF 5/10/10    EFF 5/10/10
Manufacturer Cost           $144.2000        $188.7000      $171.7000         $259.2500          $227.5000         $204.6500       $193.2000      $174.7000       $174.7000         $124.7000
- 2% Discount                  $2.8840         $3.7740         $3.4340          $5.1850             $4.5500           $4.0930         $3.8640        $3.4940        $3.4940            $2.4940
+ 1/2 of Tax                  $34.0000        $34.0000        $34.0000         $34.0000           $34.0000          $34.0000         $34.0000      $34.0000        $34.0000          $34.0000


Basic Cost                  $175.3160           $218.9260         $202.2660              $288.0650               $256.9500              $234.5570        $223.3360         $205.2060         $205.2060            $156.2060
+ 4% of Basic Cost            $7.0126             $8.7570           $8.0906               $11.5226                $10.2780                $9.3823          $8.9334           $8.2082           $8.2082              $6.2482


Retailers Basic Cost        $182.3286           $227.6830         $210.3566              $299.5876               $267.2280              $243.9393        $232.2694         $213.4142         $213.4142            $162.4542
+ 1/2 of Tax                 $34.0000            $34.0000          $34.0000               $34.0000                $34.0000               $34.0000         $34.0000          $34.0000          $34.0000             $34.0000

Wholesaler Minimum
  Price to Retailer         $216.3286           $261.6830         $244.3566              $333.5876               $301.2280              $277.9393        $266.2694         $247.4142         $247.4142            $196.4542


   per carton:
Wholesaler Minimum
  Price to Retailer               $43.27           $52.34             $48.88                 $66.72                   $60.25                $55.59           $53.26           $49.49            $49.49                $39.30


Retailer Basic Cost             $36.47             $45.54             $42.08                 $59.92                  $53.45                 $48.79           $46.46           $42.69            $42.69                $32.50
+ 8% Markup                    $2.9176            $3.6432            $3.3664                $4.7936                 $4.2760                $3.9032          $3.7168          $3.4152           $3.4152               $2.6000
+ 1/2 of Tax                   $6.8000            $6.8000            $6.8000                $6.8000                 $6.8000                $6.8000          $6.8000          $6.8000           $6.8000               $6.8000

Minimum Retail:
     per carton                   $46.19           $55.99             $52.25                 $71.52                   $64.53                $59.50           $56.98           $52.91            $52.91                $41.90


Minimum Retail:
     per package                   $4.62             $5.60               $5.23                $7.16                    $6.46                 $5.95             $5.70            $5.30             $6.62                   $4.19
71-023                        IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE JUNE 10, 2010.
TAX PER CIGARETTE --- 6.8



                            PT DJARUM      PREMIER MFG             RJ REYNOLDS        RJ REYNOLDS           RJ REYNOLDS                 RJ REYNOLDS                  RJ REYNOLDS              RJ REYNOLDS            RJ REYNOLDS

                                                                                                                                         Carlton, Camel (non-                                                       Forsyth-Private Label
                                                                                                                                         filter), Eclipse, Lucky
Page 5 of 7                   Djarum      1st Class,Shield,                           Only Camel 99's Kool, Camel,Winston               Strike, More, Now, Pall                               Doral,GPC,Pall         Gold Coast &
                                                                                                                                       Mall (full price), Tareyton
                            supersmooth   Ultra Buy,Wildhorse         Capri                                 Salem & Red Kamel                 amd Vantage               Misty                 Mall(reduced price)       Monarch


                              Deleted         Regular &               Regular &           Kings                 Kings                  Regular & Kings                  Regular &                Regular &
                              from            Kings                   Kings               & 100's               & 100's                100's & Super Long               Kings                    Kings
                              Approved     20 per pack             20 per pack         20 per pack           20 per pack                 20 per pack                 20 per pack              20 per pack            20 per pack
                              Brands       10 per carton           10 per carton       10 per carton         10 per carton               10 per carton               10 per carton            10 per carton          10 per carton
                              Directory
   per thousand:                          EFF 12/30/09       Eff 5/12/10     Eff 5/12/10          Eff 5/12/10           Eff 5/12/10         Eff 5/12/10           Eff 5/12/10         Eff 5/12/10
Manufacturer Cost                                  $100.9000       $240.0000           $137.2000              $174.7000           $240.0000             $142.2000          $154.7000            $142.2000
- 2% Discount                                        $2.0180         $4.8000              $2.7440               $3.4940             $4.8000               $2.8440             $3.0940              $2.8440
+ 1/2 of Tax                                        $34.0000        $34.0000             $34.0000              $34.0000            $34.0000              $34.0000           $34.0000              $34.0000


Basic Cost                                          $132.8820          $269.2000               $168.4560               $205.2060                   $269.2000                    $173.3560              $185.6060               $173.3560
+ 4% of Basic Cost                                    $5.3153           $10.7680                 $6.7382                 $8.2082                    $10.7680                      $6.9342                $7.4242                 $6.9342


Retailers Basic Cost                                $138.1973          $279.9680               $175.1942               $213.4142                   $279.9680                    $180.2902              $193.0302               $180.2902
+ 1/2 of Tax                                         $34.0000           $34.0000                $34.0000                $34.0000                    $34.0000                     $34.0000               $34.0000                $34.0000

Wholesaler Minimum
  Price to Retailer                                 $172.1973          $313.9680               $209.1942               $247.4142                   $313.9680                    $214.2902              $227.0302               $214.2902


   per carton:
Wholesaler Minimum
  Price to Retailer                                     $34.44            $62.80                  $41.84                      $49.49                    $62.80                       $42.86               $45.41                    $42.86


Retailer Basic Cost                                    $27.64             $56.00                  $35.04                      $42.69                   $56.00                       $36.06                $38.61                   $36.06
+ 8% Markup                                           $2.2112            $4.4800                 $2.8032                     $3.4152                  $4.4800                      $2.8848               $3.0888                  $2.8848
+ 1/2 of Tax                                          $6.8000            $6.8000                 $6.8000                     $6.8000                  $6.8000                      $6.8000               $6.8000                  $6.8000

Minimum Retail:               NOT
     per carton               Legal                     $36.66            $67.28                  $44.65                      $52.91                    $67.28                       $45.75               $48.50                    $45.75
                              to
Minimum Retail:               Sale
     per package              in Iowa                      $3.67              $6.73                 $4.47                      $5.30                      $6.73                       $4.58                 $4.85                    $4.58
71-023                         IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE JUNE 10, 2010.
TAX PER CIGARETTE --- 6.8



                            RJ REYNOLDS     RJ REYNOLDS           RJ REYNOLDS              SANTA FE               SANTA FE           VECTOR               VON EICKEN

                                                                                           NATURAL             NATURAL TOBACCO       TOBACCO

Page 6 of 7                    Best Value      Dunhill            State Express 555        TOBACCO             American Spirit

                               Viceroy         International      Int'l & King Size       American Spirit         100% Organic          USA               Shepherd's Hotel


                               Deleted         Regular &             Regular &               Kings                Kings                 Kings                Kings
                               from            Kings                 Kings                   & 100's              & 100's               & 100's              & 100's
                               Approved     20 per pack           20 per pack             20 per pack          20 per pack           20 per pack          20 per pack
                               Brands       10 per carton         10 per carton           10 per carton        10 per carton         10 per carton        10 per carton
                               Directory
   per thousand:                            EFF 5/14/10     EFF 5/14/10        EFF 5/14/10
Manufacturer Cost                                 $227.5000         $227.5000         $185.2000                        $212.2000              $104.3000         $180.9500
- 2% Discount                                       $4.5500            $4.5500           $3.7040                         $4.2440                $2.0860           $3.6190
+ 1/2 of Tax                                       $34.0000           $34.0000         $34.0000                         $34.0000               $34.0000          $34.0000


Basic Cost                                        $256.9500                $256.9500              $215.4960            $241.9560              $136.2140         $211.3310
+ 4% of Basic Cost                                 $10.2780                 $10.2780                $8.6198              $9.6782                $5.4486           $8.4532


Retailers Basic Cost                              $267.2280                $267.2280              $224.1158            $251.6342              $141.6626         $219.7842
+ 1/2 of Tax                                       $34.0000                 $34.0000               $34.0000             $34.0000               $34.0000          $34.0000

Wholesaler Minimum
  Price to Retailer                               $301.2280                $301.2280              $258.1158            $285.6342              $175.6626         $253.7842


   per carton:
Wholesaler Minimum
  Price to Retailer                                      $60.25                $60.25                 $51.63              $57.13                 $35.14             $50.76


Retailer Basic Cost                                  $53.45                   $53.45                 $44.83               $50.33                 $28.34            $43.96
+ 8% Markup                                         $4.2760                  $4.2760                $3.5864              $4.0264                $2.2672           $3.5168
+ 1/2 of Tax                                        $6.8000                  $6.8000                $6.8000              $6.8000                $6.8000           $6.8000

Minimum Retail:                NOT
     per carton                Legal                     $64.53                $64.53                 $55.22              $61.16                 $37.41             $54.28
                               to
Minimum Retail:                Sale
     per package               in Iowa                    $6.46                   $6.46                $5.53                 $6.12                $3.75              $5.43
71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE JUNE 10, 2010.
TAX PER CIGARETTE --- 6.8



                            FOR A COMPLETE LIST OF APPROVED BRANDS
                            FOR THE STATE OF IOWA - click below
Page 7 of 7                 http://www.state.ia.us/tax/business/CigTobIndex.html


                            DIRECTORY of IOWA CERTIFIED TOBACCO PRODUCTS
                            MANUFACTURERS -THEIR BRANDS AND BRAND FAMILIES
This column lists
the minimum price
formula for Iowa.

   per thousand:            WHEN PRICES OR THE DIRECTORY CHANGE
Manufacturer Cost           RECEIVE AN EMAIL FROM THE DEPARTMENT
- 2% Discount               Sign up for the Cigarette/Tobacco E-list, click below.
+ 1/2 of Tax                http://elists.idrf.state.ia.us/scripts/wa.exe?SUBED1=IDRFCigaretteTobacco&A=1

Basic Cost
+ 4% of Basic Cost
                            PLEASE CALL THE DEPARTMENT AT 515-281-8023
Retailers Basic Cost        TO VERIFY MINIMUM PRICES FOR ANY PRODUCT YOU SELL
+ 1/2 of Tax                THAT IS NOT LISTED ANYWHERE ON THE MINIMUM PRICE LIST
                            OR YOU MAY FAX A COPY OF AN INVOICE TO 515-281-3756
Wholesaler Minimum
  Price to Retailer


   per carton:              If you have questions pertainig to cigarettes or tobacco
Wholesaler Minimum          you may send an email to dawn.johnson@iowa.gov
  Price to Retailer         or give Dawn a call at 515-281-8023.

Retailer Basic Cost
+ 8% Markup
+ 1/2 of Tax

Minimum Retail:
     per carton


Minimum Retail:
     per package

								
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