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Taxation of electronic nicotine and non-nicotine delivery systems [Internet]

The company defines its fuel breakeven costs as: merchandise gross profit less all site operating costs, less all overhead costs divided by our retail gallons

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Cigarette Distributor: $2,500 Tobacco Distributor: $1,000 Cigarette Manufacturer: $5,000 Cigarette Vendor: $1,000 Cigarette Wholesaler: $2,500 Cigarette Distributing Agent: $2,500 Cigarette Railway Car Retailer: $500 Alternative Nicotine or Vapor Products Delivery Seller: $1,000 Cigarette Distributor and Tobacco Distributor: $3,500 Cigarette Wholesaler and Tobacco Subjobber: $2,500 Non-Permittee Storing Interstate Cigarettes: $5,000 If you have questions about the bond amount required for your cigarette, tobacco, or delivery seller bond, contact the Iowa Department of Revenue before purchasing your bond