Iowa Admin. Code r. 701-258.4
The report must include the following information with respect to units sold that were not purchased from a participating tobacco product manufacturer or units sold that were purchased from a participating tobacco product manufacturer but are not units sold as covered by the MSA:
A retailer may need to file a report when purchasing roll-your-own tobacco or cigarettes over the Internet, through a catalog from a vendor located outside of Iowa, from an Indian tribe or from an enrolled member of an Indian tribe located on a reservation in or outside Iowa, by mail order, or from a vendor located in another state.
A retailer must also, upon request by the department, report information with respect to units sold that were purchased from any participating tobacco product manufacturer.
Iowa Admin. Code r. 701-258.4