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					71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE DECEMBER 8, 2010.
TAX PER CIGARETTE --- 6.8



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

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

Page 1 of 7                                                                                Fortuna            Malibu              CYNTHIANA            CYNTHIANA                                              Vaquero

                            Davidoff              USA Gold               Montclair         & Rave             Sonoma           VB made in USA Kentucky's Best             Cheyenne         Decade          Little Cigars

                       Regular & Kings              Kings &               Kings &          Kings &            Kings &              Kings               Kings
                       100's & Super Long          100's                 100's             100's             100's                 & 100's             & 100's              Kings           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     20 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   10 per carton     10 per carton
                                                                                                                                                                              NEW             NEW
  per thousand:        EFF 12/3/10              EFF 12/3/10           EFF 12/3/10                         EFF 12/3/10
Manufacturer Cost                $171.6500            $137.2500             $138.5000         $93.0000          $122.5000            $100.0000           $108.0000          $104.9500        $102.1000         $74.7500
- 2% Discount                      $3.4330              $2.7450               $2.7700          $1.8600            $2.4500              $2.0000             $2.1600            $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                       $202.2170            $168.5050             $169.7300        $125.1400          $154.0500            $132.0000           $139.8400          $136.8510        $134.0580        $107.2550
+ 4% of Basic Cost                 $8.0887              $6.7402               $6.7892          $5.0056            $6.1620              $5.2800             $5.5936            $5.4740          $5.3623          $4.2902


Retailers Basic Cost             $210.3057            $175.2452             $176.5192        $130.1456          $160.2120            $137.2800           $145.4336          $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              $244.3057            $209.2452             $210.5192        $164.1456          $194.2120            $171.2800           $179.4336          $176.3250        $173.4203        $145.5452


   per carton:
Wholesaler Minimum
  Price to Retailer                    $48.87            $41.85                $42.11            $32.83            $38.85                  $34.26              $35.89           $35.27          $34.69            $29.11


Retailer Basic Cost                   $42.07             $35.05                $35.31            $26.03            $32.05               $27.46               $29.09             $28.47          $27.89            $22.31
+ 8% Markup                          $3.3656            $2.8040               $2.8248           $2.0824           $2.5640              $2.1968              $2.3272            $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:
     per carton                        $52.24            $44.66                $44.94            $34.92            $41.42                  $36.46              $38.22           $37.55          $36.93            $30.90


Minimum Retail:
     per package                        $5.23                 $4.47             $4.50             $3.50                $4.15                $3.65               $3.83            $3.76             $3.70           $3.09
71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE DECEMBER 8, 2010.
TAX PER CIGARETTE --- 6.8



                            JAPAN TOBACCO      JAPAN TOBACCO                                                                                           KING MAKER        KING MAKER      KING MAKER

                            INTERNATIONAL      INTERNATIONAL                                                         Little Cigars                     MARKETING          MARKETING       MARKETING

Page 2 of 7                                                                                                                                               Hi-Val

                                Wave            Mild Seven                                                                                            Full Flavor & Lt     Checkers       Gold Crest
                                                                                                  Between the Acts     Phillies &
                                Kings &                          Winchester         Captain          Muriel                Dutch          Swisher         Kings
                                100's             Kings                              Black           Omega              Treats            Sweets         & 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        20 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      10 per carton   10 per carton


  per thousand:
Manufacturer Cost                 $127.4500         $179.0000        $143.5000       $150.0000         $87.5000           $87.5000       $112.5000          $92.4000         $92.4500         $99.4500
- 2% Discount                       $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


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


Retailers Basic Cost              $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

Wholesaler Minimum
  Price to Retailer               $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                  $39.86             $50.36          $43.13           $44.45          $31.71             $31.71           $36.81           $32.71            $32.72          $34.15


Retailer Basic Cost                  $33.06             $43.56          $36.33          $37.65           $24.91             $24.91          $30.01            $25.91            $25.92          $27.35
+ 8% Markup                         $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


Minimum Retail:
     per carton                      $42.51             $53.85          $46.04           $47.47          $33.71             $33.71           $39.22           $34.79            $34.80          $36.34


Minimum Retail:
     per package                       $4.26             $5.39           $4.61            $4.75           $3.38              $3.38            $3.93             $3.48            $3.48           $3.64
71-023                  IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE DECEMBER 8, 2010.
TAX PER CIGARETTE --- 6.8



                             LIGGETT          LIGGETT             LIGGETT            LIGGETT           LORILLARD          LORILLARD        LORILLARD        LORILLARD           LORILLARD          LORILLARD

                             GROUP            GROUP               GROUP              GROUP             TOBACCO            TOBACCO          TOBACCO          TOBACCO             TOBACCO            TOBACCO

Page 3 of 7                                                                                                                                                  Kent &               Menthol         Non - Menthol

                              Eve 120's       Grand Prix        Liggett Select        Pyramid             Max              Maverick        Old Gold           True                Newport         off invoice discount

                                                                    Kings              Kings              Kings              Regular         Regular          Kings               Regular              Regular
                               Kings             Kings              & 100's            & 100's            & 100's            & Kings         & 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         20 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       10 per carton       10 per carton


  per thousand:             EFF 10/4/10      EFF 10/4/10        EFF 10/4/10                                                                                Eff 11/30/10        Eff 11/30/10       Eff 10/29/10
Manufacturer Cost               $144.4500        $116.9500            $132.2000          $96.7500          $205.7000         $115.4500        $154.7000         $208.7000           $203.7000                $118.2000
- 2% Discount                     $2.8890          $2.3390              $2.6440           $1.9350            $4.1140           $2.3090          $3.0940           $4.1740             $4.0740                  $2.3640
+ 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                      $175.5610        $148.6110            $163.5560         $128.8150          $235.5860         $147.1410        $185.6060         $238.5260           $233.6260                $149.8360
+ 4% of Basic Cost                $7.0224          $5.9444              $6.5422           $5.1526            $9.4234           $5.8856          $7.4242           $9.5410             $9.3450                  $5.9934


Retailers Basic Cost            $182.5834        $154.5554            $170.0982         $133.9676          $245.0094         $153.0266        $193.0302         $248.0670           $242.9710                $155.8294
+ 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             $216.5834        $188.5554            $204.0982         $167.9676          $279.0094         $187.0266        $227.0302         $282.0670           $276.9710                $189.8294


   per carton:
Wholesaler Minimum
  Price to Retailer                 $43.32            $37.72              $40.82           $33.60               $55.81           $37.41          $45.41               $56.42            $55.40                    $37.97


Retailer Basic Cost                $36.52            $30.92              $34.02            $26.80              $49.01            $30.61          $38.61               $49.62            $48.60                    $31.17
+ 8% Markup                       $2.9216           $2.4736             $2.7216           $2.1440             $3.9208           $2.4488         $3.0888              $3.9696           $3.8880                   $2.4936
+ 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                     $46.25            $40.20              $43.55           $35.75               $59.74           $39.86          $48.50               $60.39            $59.29                    $40.47


Minimum Retail:
     per package                     $4.63              $4.02               $4.36              $3.58              $5.98           $3.99            $4.85               $6.04              $5.93                    $4.05
71-023                 IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE DECEMBER 8, 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 12/6/10         EFF 12/6/10        EFF 12/6/10         EFF 12/6/10           EFF 12/6/10               EFF 12/6/10           EFF 12/6/10        EFF 12/6/10        EFF 12/6/10       EFF 12/6/10
Manufacturer Cost            $148.2000           $192.7000         $175.7000              $263.2500                 $231.5000             $208.6500          $197.2000         $178.7000           $178.7000            $128.7000
- 2% Discount                  $2.9640             $3.8540           $3.5140                $5.2650                   $4.6300               $4.1730            $3.9440           $3.5740             $3.5740              $2.5740
+ 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                   $179.2360           $222.8460         $206.1860              $291.9850                 $260.8700             $238.4770          $227.2560         $209.1260           $209.1260            $160.1260
+ 4% of Basic Cost             $7.1694             $8.9138           $8.2474               $11.6794                  $10.4348               $9.5391            $9.0902           $8.3650             $8.3650              $6.4050


Retailers Basic Cost         $186.4054           $231.7598         $214.4334              $303.6644                 $271.3048             $248.0161          $236.3462         $217.4910           $217.4910            $166.5310
+ 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          $220.4054           $265.7598         $248.4334              $337.6644                 $305.3048             $282.0161          $270.3462         $251.4910           $251.4910            $200.5310


   per carton:
Wholesaler Minimum
  Price to Retailer               $44.09            $53.16               $49.69               $67.54                    $61.07                 $56.41            $54.07           $50.30              $50.30                  $40.11


Retailer Basic Cost             $37.29              $46.36             $42.89                 $60.74                   $54.27                  $49.61            $47.27           $43.50              $43.50               $33.31
+ 8% Markup                    $2.9832             $3.7088            $3.4312                $4.8592                  $4.3416                 $3.9688           $3.7816          $3.4800             $3.4800              $2.6648
+ 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                   $47.08            $56.87               $53.13               $72.40                    $65.42                 $60.38            $57.86           $53.78              $53.78                  $42.78


Minimum Retail:
     per package                   $4.71              $5.69               $5.32                 $7.24                    $6.55                  $6.04              $5.79              $5.38             $6.73                   $4.28
71-023                  IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE DECEMBER 8, 2010.
TAX PER CIGARETTE --- 6.8



                            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             1st Class,Shield,                               Only Camel 99's Kool, Camel,Winston                 Strike, More, Now, Pall                               Doral,GPC,Pall          Gold Coast &
                                                                                                                           Mall (full price), Tareyton
                        Ultra Buy,Wildhorse             Capri                                   Salem & Red Kamel                 amd Vantage               Misty                 Mall(reduced price)        Monarch

                               Regular &                Regular &           Kings                   Kings                  Regular & Kings                  Regular &                 Regular &
                               Kings                   Kings                & 100's                 & 100's                100's & Super Long               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
                            10 per carton           10 per carton        10 per carton           10 per carton               10 per carton               10 per carton            10 per carton           10 per carton


  per thousand:                                     EFF 12/7/10         EFF 12/7/10             EFF 12/7/10                EFF 12/7/10                   EFF 12/7/10              EFF 12/7/10            EFF 12/7/10
Manufacturer Cost                   $100.9000           $244.0000                $153.7000                    $178.7000                $244.0000                    $146.2000              $158.7000                $146.2000
- 2% Discount                         $2.0180             $4.8800                  $3.0740                      $3.5740                  $4.8800                      $2.9240                $3.1740                  $2.9240
+ 1/2 of Tax                         $34.0000             $34.0000                  $34.0000                   $34.0000                  $34.0000                      $34.0000             $34.0000                  $34.0000


Basic Cost                          $132.8820           $273.1200                $184.6260                    $209.1260                $273.1200                    $177.2760              $189.5260                $177.2760
+ 4% of Basic Cost                    $5.3153            $10.9248                  $7.3850                      $8.3650                 $10.9248                      $7.0910                $7.5810                  $7.0910


Retailers Basic Cost                $138.1973           $284.0448                $192.0110                    $217.4910                $284.0448                    $184.3670              $197.1070                $184.3670
+ 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           $318.0448                $226.0110                    $251.4910                $318.0448                    $218.3670              $231.1070                $218.3670


   per carton:
Wholesaler Minimum
  Price to Retailer                     $34.44              $63.61                     $45.21                     $50.30                    $63.61                       $43.68                 $46.23                   $43.68


Retailer Basic Cost                     $27.64              $56.81                     $38.41                     $43.50                   $56.81                        $36.88               $39.43                    $36.88
+ 8% Markup                            $2.2112             $4.5448                    $3.0728                    $3.4800                  $4.5448                       $2.9504              $3.1544                   $2.9504
+ 1/2 of Tax                           $6.8000             $6.8000                    $6.8000                    $6.8000                  $6.8000                       $6.8000              $6.8000                   $6.8000


Minimum Retail:
     per carton                         $36.66              $68.16                     $48.29                     $53.78                    $68.16                       $46.64                 $49.39                   $46.64


Minimum Retail:
     per package                            $3.67               $6.82                   $4.83                      $5.38                      $6.82                       $4.67                  $4.94                    $4.67
71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE DECEMBER 8, 2010.
TAX PER CIGARETTE --- 6.8



                                RJ REYNOLDS           RJ REYNOLDS               SANTA FE                SANTA FE           VECTOR               VON EICKEN

                                                                                NATURAL              NATURAL TOBACCO       TOBACCO

Page 6 of 7                        Dunhill            State Express 555        TOBACCO               American Spirit

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


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


  per thousand:                EFF 12/2/10            EFF 12/2/10             EFF 12/2/10
Manufacturer Cost                     $231.5000                $231.5000              $192.7000              $212.2000              $104.3000         $180.9500
- 2% Discount                           $4.6300                  $4.6300                $3.8540                $4.2440                $2.0860           $3.6190
+ 1/2 of Tax                           $34.0000                 $34.0000               $34.0000               $34.0000               $34.0000          $34.0000


Basic Cost                            $260.8700                $260.8700              $222.8460              $241.9560              $136.2140         $211.3310
+ 4% of Basic Cost                     $10.4348                 $10.4348                $8.9138                $9.6782                $5.4486           $8.4532


Retailers Basic Cost                  $271.3048                $271.3048              $231.7598              $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                   $305.3048                $305.3048              $265.7598              $285.6342              $175.6626         $253.7842


   per carton:
Wholesaler Minimum
  Price to Retailer                          $61.07                  $61.07                 $53.16                $57.13               $35.14             $50.76


Retailer Basic Cost                      $54.27                      $54.27                $46.36                 $50.33               $28.34            $43.96
+ 8% Markup                             $4.3416                     $4.3416               $3.7088                $4.0264              $2.2672           $3.5168
+ 1/2 of Tax                            $6.8000                     $6.8000               $6.8000                $6.8000              $6.8000           $6.8000


Minimum Retail:
     per carton                              $65.42                  $65.42                 $56.87                $61.16               $37.41             $54.28


Minimum Retail:
     per package                              $6.55                   $6.55                  $5.69                 $6.12                $3.75               $5.43
71-023                      IOWA DEPARTMENT OF REVENUE MINIMUM LEGAL PRICES ON CIGARETTES EFFECTIVE DECEMBER 8, 2010.
TAX PER CIGARETTE --- 6.8
                                                                                                             These lists are not all inclusive. See Approved Brands List.
                            FOR A COMPLETE LIST OF APPROVED BRANDS                                                            NOT Legal                         NOT Legal
                            FOR THE STATE OF IOWA - click below                                                           to Sale in Iowa                    to Sale in Iowa
Page 7 of 7                 http://www.state.ia.us/tax/business/CigTobIndex.html                                 Deleted from                       Deleted from
                                                                                                                 Approved                           Approved
                            DIRECTORY of IOWA CERTIFIED TOBACCO PRODUCTS                                         Brands Directory                   Brands Directory
                            MANUFACTURERS -THEIR BRANDS AND BRAND FAMILIES
This column lists                                                                                              GENERAL TOBACCO                        PT DJARUM
the minimum price                                                                                            Bronco, GT One, 32 Degrees             Djarum, Djarum Special Lights
formula for Iowa.                                                                                                Champion, Silver                   Djarum Supersmooth
                                                                                                             JAPAN TOBACCO INT'L                    PM M/s.DHANRAJ INT'L
  per thousand:             WHEN PRICES OR THE DIRECTORY CHANGE                                             Export "A"                              Castle, Connect, Marks,
Manufacturer Cost           RECEIVE AN EMAIL FROM THE DEPARTMENT                                          Tabacalera del Este SA (TABESA)           Rook, Ten-Twenty's,
- 2% Discount               Sign up for the Cigarette/Tobacco E-list, click below.                           Palmero                                Dhyan Bidis, Zanzibar
+ 1/2 of Tax                http://elists.idrf.state.ia.us/scripts/wa.exe?SUBED1=IDRFCigaretteTobacco&A=1    MONTE PAZ                              PT GUDANG GARAM
                                                                                                                 Jim Porter                         Surya Deluxe, Surya 20,
Basic Cost                                                                                                      CHEYENNE INT'L                      Surya Professional
+ 4% of Basic Cost                                                                                              901 Z, Cayman                       VON EICKEN
                                    PLEASE CALL THE DEPARTMENT AT 515-281-8023                                  KRETEK INTERNATIONAL                Springwater, Ashford
Retailers Basic Cost           TO VERIFY MINIMUM PRICES FOR ANY PRODUCT YOU SELL                             Dreams (all styles), Taj Mahal Bidis   Botschafter (Dimitrino
+ 1/2 of Tax                  THAT IS NOT LISTED ANYWHERE ON THE MINIMUM PRICE LIST                            LIGGETT GROUP                        Family Brand)
                                OR YOU MAY FAX A COPY OF AN INVOICE TO 515-281-3756                          Quest, Tourney, Tourney Slims, Yours   VECTOR TOBACCO
Wholesaler Minimum                                                                                           Quality, Kingsport, Sincerely Yours    Eagle, Meridian, Silver Eagle
  Price to Retailer                                                                                                    PREMIER MFG                  Quest 1, 2 and 3
                                                                                                                Ice                                 PHILIP MORRIS
   per carton:              If you have questions pertainig to cigarettes or tobacco                            NATIONAL TOBACCO                    All American Value, Best Buy,
Wholesaler Minimum          you may send an email to dawn.johnson@iowa.gov                                      Zig Zag                             Bucks, Canadian Players, Daves,
  Price to Retailer         or give Dawn a call at 515-281-8023.                                             US FLUE CURED TOBACCO                  Collectors Choice, Gencos,
                                                                                                             Creston, Faxt, Kick, Traffic           Generals, Premium Buy, Rothman
Retailer Basic Cost                                                                                          COMMON WEALTH BRANDS
+ 8% Markup                                                                                                     Riveria, Tuscany
+ 1/2 of Tax                                                                                                         SHERMAN'S
                                                                                                             Hint of Mint , Touch of Clove
Minimum Retail:                                                                                               RJ REYNOLDS
     per carton                                                                                              1st Choice, Braclay, Belair, Smokes
                                                                                                             Best Value, Bonus Balue, Smoke 1       Not Legal
Minimum Retail:                                                                                              Highway, Jacks, Legend, Marker,        to sell
     per package                                                                                             Mustang, Quality Smoke, Signature,     in Iowa
                                                                                                             Value Pride, Viceroy, Worth            Deleted from Directory

				
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