Iowa
Iowa has no adult-use cannabis program. The state operates only the Medical Cannabidiol program under Iowa Code Chapter 124E, administered by Iowa HHS, a low-THC program enacted in 2017 with first dispensary sales on December 1, 2018. Access is built around a statutory duopoly: up to two licensed manufacturers and up to five licensed dispensaries, all of which are operational. The program prohibits smokable flower and edible products and limits each patient, combined with a primary caregiver, to 4.5 grams of total THC per 90-day period, enforced at the point of sale. By the close of calendar-year 2024 the program had reached $12,990,352 in total dispensary sales (excluding tax), which works out to $4.01 in sales per resident. Calendar-year 2024 was the first year-over-year sales decline in program history, down 4.6 percent from the $13,614,495 recorded in calendar-year 2023; partial calendar-year 2025 sales through November had already passed the full 2024 total. The active patient count plateaued near 18,000 from 2023 onward. Among patients, the share holding a practitioner waiver to exceed the 4.5-gram total-THC cap rose every year, from 1.26 percent in 2020 to 27.34 percent in 2024. No cannabis-specific tax applies; the 6 percent state sales tax and a 1 percent local option tax do apply to medical cannabidiol.
Licensing & Market
Iowa licenses up to two medical cannabidiol manufacturers under Iowa Code 124E.6(1)(a) and up to five dispensaries under 124E.8(1)(a). Both manufacturer licenses and all five dispensary licenses are awarded and operational, an activation rate of 100 percent in each class against a hard statutory cap. That is 0.62 operating manufacturers per million residents and 0.15 operating dispensaries per 100,000 residents. The caps are fixed in statute; HHS cannot add licenses without a legislative amendment. Licenses are not transferable except for an intra-organization restructure approved by the department (IAC 641-154.15(3)). The statute creates separate manufacturer and dispensary categories and does not require one entity to hold both, but in practice each of the two manufacturers also holds dispensary licenses, operating as a vertically integrated group. No owner-residency requirement applies. Iowa has no municipal opt-in or opt-out layer; the state sites dispensaries directly based on geographical need (124E.9). The manufacturer application fee is $7,500 and the dispensary application fee is $5,000; annual license fees are set on a cost basis under a ceiling rather than as a published fixed amount. Iowa does not deploy a single commercial statewide track-and-trace vendor; manufacturers and dispensaries run their own ERP and POS systems that relay inventory and real-time sales data to Iowa HHS via API.
| Field | Value | Source |
|---|---|---|
| Cultivator licenses awarded | 2 | [5] |
| Cultivator licenses operational | 2 | [6] |
| Cultivator activation rate | 100% | [7] |
| Operating cultivators per million | 0.62 | [8] |
| Retail licenses awarded | 5 | [9] |
| Retail licenses operational | 5 | [10] |
| Retail activation rate | 100% | [11] |
| Dispensaries per 100k | 0.15 | [12] |
| Vertical integration | allowed with restrictions | [13] |
| License caps exist | Yes | [14] |
| Licenses transferable | No | [15] |
| Residency required | No | [16] |
| Residency duration (months) | Not available in the public record | — |
| Municipalities allowing | Not available in the public record | — |
| Municipalities total | Not available in the public record | — |
| Municipal opt-in rate | Not available in the public record | — |
| Track-and-trace system | State-operated API-based seed-to-sale reporting (operator ERP/POS systems relay inventory and real-time sales data to Iowa HHS via API); not a single commercial statewide vendor deployment | [17] |
| Cultivator application fee | $7,500 | [18] |
| Cultivator annual fee | Not available in the public record | — |
| Retail application fee | $5,000 | [19] |
| Retail annual fee | Not available in the public record | — |
Consumer Rules
Eligibility runs through a medical cardholder registration; Iowa has no adult-use possession framework. The binding constraint is a purchase limit, not a possession limit: 4.5 grams of total THC per patient, combined with a primary caregiver, per 90-day period, with practitioner-certified exceptions for terminal illness or therapeutic insufficiency (Iowa Code 124E.9(14)-(15)). Smokable and combustible flower is prohibited, and edible products containing food are prohibited. Allowed forms are oral (tablet, capsule, liquid, tincture, sublingual), topical (cream, ointment, transdermal patch), inhaled non-combustible (nebulizable and vaporizable cartridges and concentrates), suppository, and water-soluble powder. Home cultivation is not authorized. Delivery is not authorized; patients acquire product in person from a licensed dispensary. On-site consumption is prohibited by statute (124E.9(5)), and no consumption venues exist.
| Field | Value | Source |
|---|---|---|
| Home grow allowed | No | [20] |
| Home grow plant limit | Not available in the public record | — |
| Possession limit (oz) | Not available in the public record | — |
| Delivery legal | No | [21] |
| Delivery operational | No | [22] |
| Consumption lounges legal | No | [23] |
| Consumption lounges count | 0 | [24] |
| Purchase limit, flower (oz) | Not available in the public record | — |
| Purchase limit, concentrate (g) | Not available in the public record | — |
| Purchase limit, edibles (mg) | Not available in the public record | — |
| All product forms legal | No | [25] |
| Restricted product forms | Smokable/combustible flower (joints, raw flower) PROHIBITED; edible products containing food (gummies, chocolate) PROHIBITED. Allowed forms: oral (tablet, capsule, liquid, tincture, sublingual), topical (cream/ointment, transdermal patch), inhaled non-combustible (nebulizable, vaporizable cartridges/concentrates), rectal/vaginal suppository, and water-soluble powder. | [26] |
Taxation
Iowa imposes no cannabis-specific excise, potency, or wholesale tax on medical cannabidiol. The 6 percent state sales tax applies, along with a local option sales tax of up to 1 percent adopted by most Iowa jurisdictions, including the dispensary cities, for a typical combined rate of 7 percent. Medical cannabidiol is not sales-tax exempt: the Iowa HHS Medical Cannabidiol Board's January 2026 annual report states that under current law patients purchasing medical cannabis products at state-licensed dispensaries are required to pay sales tax. Prescription drugs are exempt under Iowa Code 423.3(60), but medical cannabidiol is taxed as ordinary tangible personal property. The tax treatment has not changed since the program's last legislative amendment in 2020. Iowa levies no dedicated or earmarked cannabis tax, so no segregated cannabis tax-revenue figure is published; any sales-tax receipts flow into general collections and are not broken out.
| Field | Value | Source |
|---|---|---|
| Excise tax | 0% | [27] |
| Excise tax type | none | [28] |
| Sales tax | 6% | [29] |
| Wholesale tax | Not available in the public record | — |
| Potency tax exists | No | [30] |
| Potency tax, flower | Not available in the public record | — |
| Potency tax, concentrate | Not available in the public record | — |
| Potency tax, edibles | Not available in the public record | — |
| Local tax (max) | 1% | [31] |
| Local tax (typical) | 1% | [32] |
| Total effective rate | 7% | [33] |
| Medical tax exempt | No | [34] |
| Medical tax rate | 6% | [35] |
| Annual tax revenue | Not available in the public record | — |
| Tax revenue per capita | Not available in the public record | — |
| Tax changed since legalization | No | [36] |
| Tax direction | unchanged | [37] |
Operator Data
Total dispensary sales reached $12,990,352 in calendar-year 2024 (excluding tax), or $4.01 per resident. Calendar-year 2024 was the first year-over-year decline in program history, down 4.6 percent from $13,614,495 in calendar-year 2023, following continuous growth from 2019 through 2023. Partial calendar-year 2025 sales through November reached $13,749,665, already above the full 2024 total. The market is served by a statutorily fixed two-manufacturer, five-dispensary structure with no license attrition series, because all seven licenses remain active. The average transaction price held in a narrow band, between $99.15 and $103.65 over the trailing twelve months reported, with the most recent figure at $101.48. Iowa publishes no wholesale price index and no flower category exists, so wholesale-level pricing and operator margins cannot be quantified from public records.
| Field | Value | Source |
|---|---|---|
| Wholesale flower ($/lb) | Not available in the public record | — |
| Wholesale flower period | Not available in the public record | — |
| Wholesale trend | Not available in the public record | — |
| Wholesale price compression | Not available in the public record | — |
| Retail flower ($/oz) | Not available in the public record | — |
| Operator margin | Not available in the public record | — |
| Total market sales | $12,990,352 | [38] |
| Adult-use sales | Not available in the public record | — |
| Per-capita sales | $4.01 | [39] |
| YoY sales growth | -4.6% | [40] |
| License attrition (count) | Not available in the public record | — |
| License attrition | Not available in the public record | — |
| Peak cultivation licenses | 2 | [41] |
| Current cultivation licenses | 2 | [42] |
Consumer Data
Iowa residents purchased $4.01 of medical cannabidiol per capita in calendar-year 2024, served by 0.15 operating dispensaries per 100,000 residents. The average transaction price held stable in a roughly $99 to $104 band over the trailing twelve months reported. Iowa publishes no estimate of legal-market capture, the share of total consumption met by the licensed medical channel versus the unregulated market, so the degree of displacement cannot be stated from public sources.
| Field | Value | Source |
|---|---|---|
| Per-capita sales | $4.01 | [39] |
| Dispensaries per 100k | 0.15 | [12] |
| Legal market capture | Not available in the public record | — |
| Legal capture source | Not available in the public record | — |
| Retail price trend | stable | [43] |
Equity Programs
Iowa Code Chapter 124E and IAC 641-154 contain no social-equity, minority-owned, women-owned, or disadvantaged-business provision, and the program operates no equity or community-reinvestment fund. Ownership demographics for the seven license holders are not published. Expungement of a simple marijuana possession conviction is available by petition under Iowa Code 901C.3, but it is not automatic: it requires an application, an eight-year wait, and is limited to one per lifetime. Neither the Iowa Judicial Branch nor HHS publishes a marijuana-specific count of expungements processed.
| Field | Value | Source |
|---|---|---|
| Equity program exists | No | [44] |
| Equity program type | Not available in the public record | — |
| Equity licenses awarded | Not available in the public record | — |
| Equity licenses operational | Not available in the public record | — |
| Equity activation rate | Not available in the public record | — |
| Equity fund exists | No | [45] |
| Equity fund size | Not available in the public record | — |
| Equity fund disbursed | Not available in the public record | — |
| Equity fund disbursement rate | Not available in the public record | — |
| Minority ownership | Not available in the public record | — |
| Women ownership | Not available in the public record | — |
| Community reinvestment | Not available in the public record | — |
| Expungement exists | Yes | [46] |
| Expungement automatic | No | [47] |
| Expungements processed | Not available in the public record | — |
| Income cap for equity | Not available in the public record | — |
Enforcement
Iowa tracks regulated product through a state-operated API system in which manufacturers and dispensaries relay inventory and real-time sales data to Iowa HHS; the registry enforces the 4.5-gram total-THC purchase cap at the point of sale. Required testing covers eight categories under IAC 641-154.50: four cannabinoids and four contaminant screens. The civil penalty ceiling is $1,000 per violation (IAC 641-154.19). Beyond these, the operational metrics of enforcement are not available in the public record: inspection counts, enforcement actions against licensees, regulatory budget and staffing, per-batch testing cost, product recalls, and any fine floor are not reported in a form that can be sourced. The absence reflects the regulator not publishing these figures, not an absence of the underlying activity.
| Field | Value | Source |
|---|---|---|
| Track-and-trace system | State-operated API-based seed-to-sale reporting (operator ERP/POS systems relay inventory and real-time sales data to Iowa HHS via API); not a single commercial statewide vendor deployment | [17] |
| Inspections per year | Not available in the public record | — |
| Enforcement actions (licensees) | Not available in the public record | — |
| Unlicensed-market enforcement actions | Not available in the public record | — |
| Regulatory budget | Not available in the public record | — |
| Regulatory staff | Not available in the public record | — |
| Mandatory testing analytes | 8 | [48] |
| Testing cost per batch | Not available in the public record | — |
| Product recalls per year | Not available in the public record | — |
| Fine schedule (min) | Not available in the public record | — |
| Fine schedule (max) | $1,000 | [49] |
Penalties & Criminal Law
Iowa has not legalized adult use and has not decriminalized simple possession. Unlicensed manufacture, delivery, or sale of cannabis is a felony at any amount, with no de minimis floor: manufacture or delivery of 50 kilograms or less is a Class D felony (Iowa Code 124.401(1)(d)), and the top tier, more than 1,000 kilograms, is a Class B felony carrying up to 50 years and a fine up to $1,000,000 (124.401(1)(a)(6)). Simple possession is a serious misdemeanor for a first offense, carrying up to six months in county jail or a fine up to $1,000, with a mandatory 48-hour minimum jail term (124.401(5)); a third or subsequent offense is an aggravated misdemeanor. Medical cannabidiol cardholders have an affirmative defense under 124E.12. Iowa sets no per se THC blood limit for impaired driving and instead applies a zero-tolerance standard: operating with any amount of a controlled substance in the blood or urine is an offense (321J.2(1)(c)). According to the ACLU's 2020 report using 2018 arrest data, Black Iowans were 7.3 times more likely than white Iowans to be arrested for cannabis, the fifth-worst racial disparity in the nation. The most recent FBI NIBRS data records 5,195 cannabis possession arrests in 2024; that figure is secondary federal data that undercounts.
| Field | Value | Source |
|---|---|---|
| Max penalty, unlicensed cultivation | Class B felony — up to 50 years confinement and a fine up to $1,000,000 for manufacturing/cultivating more than 1,000 kg of marijuana (Iowa Code 124.401(1)(a)(6)). Lower tiers: >100-1,000 kg Class B felony; >50-100 kg Class C felony; 50 kg or less (down to any amount) is a Class D felony, up to 5 years (124.401(1)(d)). | [50] |
| Max penalty, unlicensed sale | Class B felony — up to 50 years confinement and a fine up to $1,000,000 for delivery/sale of more than 1,000 kg of marijuana (Iowa Code 124.401(1)(a)(6)). Delivery/sale of any amount of marijuana is at minimum a Class D felony (124.401(1)(d)); manufacture, delivery, and possession-with-intent share the same weight tiers. | [51] |
| Felony threshold (grams) | 0 | [52] |
| Felony threshold type | sale | [53] |
| Penalty, possession over limit | Any unlicensed recreational possession is criminal. First offense: serious misdemeanor — up to 6 months in county jail or a fine up to $1,000, or both (Iowa Code 124.401(5)), with a mandatory minimum 48-hour jail term. Second marijuana offense: serious misdemeanor. Third or subsequent marijuana offense: aggravated misdemeanor. (Medical cannabidiol cardholders have an affirmative defense under 124E.12.) | [54] |
| Penalty, public consumption | Not available in the public record | — |
| DUI per se limit (ng) | Not available in the public record | — |
| DUI zero tolerance | Yes | [55] |
| Penalties increased post-legalization | Not available in the public record | — |
| Penalty direction | Not available in the public record | — |
| Penalty direction details | Not available in the public record | — |
| Post-legalization arrests (annual) | 5195 | [56] |
| Racial disparity ratio | 7.3 | [57] |
| Expungement exists | Yes | [46] |
| Expungement automatic | No | [47] |
Sources
- ↑ U.S. Census Bureau, Vintage 2024 Population Estimates (NST-EST2024), state of Iowa https://www2.census.gov/programs-surveys/popest/datasets/2020-2024/state/totals/NST-EST2024-ALLDATA.csv
- ↑ USPS / U.S. Census Bureau standard two-letter abbreviation for Iowa https://www.census.gov/library/reference/code-lists/ansi.html
- ↑ Dashboard compilation date 2026-06-07. Underlying data vintages: Iowa HHS Medical Cannabidiol Board 2025 Annual Report (Jan 2026, data through Nov 2025) for sales/patient/transaction figures; Iowa Code Ch. 124E and IAC 641-154 for statute/rules; Census Vintage 2024 population https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ U.S. Census Bureau Vintage 2024 Population Estimates (NST-EST2024), Iowa July 1, 2024 = 3,241,488 https://www2.census.gov/programs-surveys/popest/datasets/2020-2024/state/totals/NST-EST2024-ALLDATA.csv
- ↑ Iowa Code 124E.6(1)(a) — Iowa HHS may 'select and license ... up to two medical cannabidiol manufacturers.' Both manufacturer licenses are awarded (MedPharm Iowa / Bud & Mary's; Iowa Wholesale OZB / Iowa Cannabis Co.) https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa HHS Medical Cannabidiol Board 2025 Annual Report (Jan 2026), p. 11 — program 'employs 75 personnel across its seven licenses (two manufacturers, five dispensaries)'; both manufacturers operational (Bud & Mary's since Dec 2018; Iowa Cannabis Company since April 2024) https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ CALC: 2 operational manufacturers / 2 awarded x 100 = 100%.
- ↑ CALC: 2 operational manufacturers / (3,241,488 / 1,000,000) = 0.62 per million.
- ↑ Iowa Code 124E.8(1)(a) — Iowa HHS may 'select and license ... up to five medical cannabidiol dispensaries.' All five dispensary licenses are awarded https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa HHS Medical Cannabidiol Board 2025 Annual Report (Jan 2026), p. 11 — 'As of October 2021, all five available dispensary licenses have been operational and dispensing to patients.' Five dispensaries: Bud & Mary's (Windsor Heights, Sioux City); Iowa Cannabis Co. (Iowa City, Waterloo, Council Bluffs) https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ CALC: 5 operational / 5 awarded x 100 = 100%.
- ↑ CALC: 5 operational dispensaries / (3,241,488 / 100,000) = 0.15 per 100K (among the lowest in the nation; statutory cap of 5).
- ↑ Iowa Code 124E.6 (manufacturer) and 124E.8 (dispensary) create two separate license categories; the statute does not mandate that one entity hold both, but in practice both license-holding organizations operate as vertically integrated manufacturer-plus-dispensary groups (MedPharm Iowa holds manufacturing + 2 dispensaries; Iowa Cannabis Co. holds manufacturing + 3 dispensaries) https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Code 124E.6(1)(a) (up to two manufacturers) and 124E.8(1)(a) (up to five dispensaries) — hard statutory caps; HHS cannot add licenses without a statutory amendment https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ IAC 641-154.15(3) — 'A license to manufacture or dispense medical cannabidiol issued by the department is not assignable or transferable unless for the purpose of intra-organization restructure, subject to review and approval by the department.' https://www.legis.iowa.gov/docs/iac/chapter/641.154.pdf
- ↑ Iowa Code 124E.6(3) (manufacturer) and 124E.8(3) (dispensary) selection criteria, and IAC 641-154 application/eligibility rules, impose no Iowa-residency requirement on license owners/officers (only background-investigation and disqualifying-felony screening); residency requirements in Ch. 124E apply only to patients/caregivers https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa HHS Medical Cannabidiol Board / Bureau of Cannabis Regulation legislative presentation (Oct 16, 2025), CLE 1544022 — Iowa maintains a 'seed-to-sale' system in which manufacturers 'maintain their own ERP systems that relay data to HHS via API' and dispensaries 'maintain their own POS systems that relay sales data real-time to HHS via API'; statutory basis Iowa Code 124E.11(2)(h)-(i) (real-time registry/sale tracking + inventory/delivery tracking) https://www.legis.iowa.gov/docs/publications/CLE/1544022.pdf
- ↑ Iowa Code 124E.6(5) — a manufacturer applicant 'shall pay a nonrefundable application fee of seven thousand five hundred dollars to the department.' https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Code 124E.8(4) — a dispensary applicant 'shall pay a nonrefundable application fee of five thousand dollars to the department.' https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Code Ch. 124E authorizes production only by the two licensed manufacturers (124E.7); no home-cultivation provision exists, and 124E.21(1) expressly references 'growing of marijuana' only in the workplace-accommodation exclusion. Home cultivation is not authorized https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Code Ch. 124E and IAC 641-154 contain no authorization for dispensary home delivery; patients acquire product in person from a licensed dispensary (124E.12(1) affirmative defense covers product 'acquired from a ... dispensary') https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ No delivery authority exists in Iowa Code Ch. 124E or IAC 641-154; therefore no licensed delivery operates https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Code 124E.9(5) — 'A medical cannabidiol dispensary shall not permit any person to consume medical cannabidiol on the property of the medical cannabidiol dispensary.' No on-site consumption category exists https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Code 124E.9(5) — on-site consumption prohibited; no licensed consumption venues exist; count = 0 https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ IAC 641-154 prohibits production of medical cannabidiol 'in any form that may be smoked' and prohibits 'edible medical cannabidiol products'; not all product forms are legal https://www.legis.iowa.gov/docs/iac/chapter/641.154.pdf
- ↑ IAC 641-154 (allowable forms; 'a manufacturer shall not produce medical cannabidiol in any form that may be smoked' and 'shall not produce edible medical cannabidiol products') and Iowa HHS Bureau of Cannabis Regulation presentation (Oct 16, 2025) listing available forms (tablets/capsules, tinctures, vaporizable cartridges/concentrates, topicals, water-soluble powder) https://www.legis.iowa.gov/docs/iac/chapter/641.154.pdf
- ↑ No cannabis excise/special tax appears in Iowa Code Ch. 124E or Iowa Department of Revenue cannabis guidance; Iowa imposes no dedicated medical cannabidiol excise tax https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ No cannabis-specific excise tax exists in Iowa Code Ch. 124E; excise tax type = none https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa's general state sales tax rate is 6% (Iowa Department of Revenue, Iowa Sales and Use Tax Guide). Medical cannabidiol is NOT exempt — Iowa HHS Medical Cannabidiol Board 2025 Annual Report (Jan 2026), Recommendation 4: 'Under current law, patients purchasing medical cannabis products at state-licensed dispensaries are required to pay sales tax.' https://revenue.iowa.gov/iowa-sales-and-use-tax-guide
- ↑ No THC-potency-based tax exists in Iowa Code Ch. 124E; the 4.5g total-THC limit is a 90-day purchase cap, not a tax https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Department of Revenue, Iowa Sales and Use Tax Guide — the local option sales tax (LOST) rate is 1% (statewide maximum) https://revenue.iowa.gov/iowa-sales-and-use-tax-guide
- ↑ Iowa Department of Revenue — the 1% local option sales tax has been adopted by the large majority of Iowa jurisdictions (typical combined rate 7%), including the dispensary cities https://revenue.iowa.gov/iowa-sales-and-use-tax-guide
- ↑ CALC: 6% Iowa state sales tax + 1% local option sales tax (typical/max) = 7%; no cannabis-specific excise/potency/wholesale tax applies https://revenue.iowa.gov/iowa-sales-and-use-tax-guide
- ↑ Medical cannabidiol is NOT sales-tax exempt in Iowa — Iowa HHS Medical Cannabidiol Board 2025 Annual Report (Jan 2026), Recommendation 4: 'Under current law, patients purchasing medical cannabis products at state-licensed dispensaries are required to pay sales tax'; the Board recommends (but has not enacted) an exemption 'as is the case for traditional prescribed medications.' https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ Iowa general state sales tax of 6% applies to medical cannabidiol (plus up to 1% local option); medical cannabidiol is treated as taxable tangible personal property, not as exempt prescription medication (Iowa HHS Medical Cannabidiol Board 2025 Annual Report, Recommendation 4, confirms current taxation) https://revenue.iowa.gov/iowa-sales-and-use-tax-guide
- ↑ Iowa HHS Bureau of Cannabis Regulation presentation (Oct 16, 2025) — 'There has not been a bill passed related to the program since 2020'; the tax treatment of medical cannabidiol has not changed https://www.legis.iowa.gov/docs/publications/CLE/1544022.pdf
- ↑ No tax-rate change has occurred for the Iowa medical cannabidiol program (no program legislation since 2020); direction = unchanged https://www.legis.iowa.gov/docs/publications/CLE/1544022.pdf
- ↑ Iowa HHS Medical Cannabidiol Board 2025 Annual Report (Jan 2026), Figure 17 — CY2024 total dispensary sales (excl. tax) = $12,990,352 (most recent complete calendar year) https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ CALC: $12,990,352 CY2024 total dispensary sales / 3,241,488 population = $4.01 per capita https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ CALC: ($12,990,352 CY2024 - $13,614,495 CY2023) / $13,614,495 x 100 = -4.6% (first year-over-year decline in program sales). Iowa HHS Medical Cannabidiol Board 2025 Annual Report, Figure 17 https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ Iowa Code 124E.6(1)(a) caps manufacturers at two; both are licensed (peak = current = 2) https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa HHS Medical Cannabidiol Board 2025 Annual Report (Jan 2026), p. 11 — two licensed manufacturers (Bud & Mary's/MedPharm Iowa; Iowa Cannabis Company) https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ Iowa HHS Medical Cannabidiol Board 2025 Annual Report (Jan 2026), Figure 15 'Average Transaction Price (excluding tax)' — trailing-12-month average transaction price held in a narrow $99.15-$103.65 band (most recent $101.48), i.e. stable https://www.legis.iowa.gov/docs/publications/DF/1594762.pdf
- ↑ Iowa Code Ch. 124E and IAC 641-154 contain no social-equity, minority-, women-, or disadvantaged-business provision; Iowa has no adult-use market and no cannabis social-equity program https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Code Ch. 124E authorizes no cannabis equity or community-reinvestment fund (the medical cannabidiol program is fee-funded, not a taxed retail market) https://www.legis.iowa.gov/docs/ico/chapter/124E.pdf
- ↑ Iowa Code 901C.3(1) — a defendant may apply for expungement of a misdemeanor conviction (including simple marijuana possession under Ch. 124, which is not in the 901C.3(2) exclusion list) where more than eight years have passed and other conditions are met https://www.legis.iowa.gov/docs/code/901C.3.pdf
- ↑ Iowa Code 901C.3(1) — expungement is granted only 'upon application of a defendant' (petition-based); Iowa has no automatic marijuana-record clearing https://www.legis.iowa.gov/docs/code/901C.3.pdf
- ↑ IAC 641-154.50(1)-(2) — required testing covers 8 categories: 4 cannabinoids (THC, THCA, CBD, CBDA) plus 4 contaminant screens (residual solvents/processing chemicals, pesticides, microbiological impurities, heavy metals) https://www.legis.iowa.gov/docs/iac/chapter/641.154.pdf
- ↑ IAC 641-154.19 — 'The department shall assess to a manufacturer a civil penalty of up to $1,000 per violation of Iowa Code chapter 124E or these rules in addition to other applicable penalties.' (Rule sets a $1,000 per-violation ceiling, no stated floor; plus suspension/revocation authority under 154.18.) https://www.legis.iowa.gov/docs/iac/chapter/641.154.pdf
- ↑ Iowa Code 124.401(1)(a)(6) — manufacturing more than 1,000 kg of marijuana is a Class B felony, up to 50 years and a fine up to $1,000,000; 50 kg or less (down to any amount) is a Class D felony (124.401(1)(d)) https://www.legis.iowa.gov/docs/code/124.401.pdf
- ↑ Iowa Code 124.401(1)(a)(6) — delivery of more than 1,000 kg of marijuana is a Class B felony, up to 50 years and a fine up to $1,000,000; delivery of any amount is at minimum a Class D felony (124.401(1)(d)) https://www.legis.iowa.gov/docs/code/124.401.pdf
- ↑ Iowa Code 124.401(1)(d) — manufacture/delivery of '50 kilograms or less of marijuana' is a Class D felony, with no lower de minimis floor; thus any amount of unlicensed sale/manufacture (0 grams threshold) is a felony https://www.legis.iowa.gov/docs/code/124.401.pdf
- ↑ Iowa Code 124.401(1) — the any-amount felony threshold keys to sale/manufacture/delivery (and possession-with-intent); simple possession is a misdemeanor for 1st/2nd offense https://www.legis.iowa.gov/docs/code/124.401.pdf
- ↑ Iowa Code 124.401(5) — simple marijuana possession is a serious misdemeanor for a first offense (up to 6 months jail or up to $1,000 fine, or both), with a mandatory 48-hour minimum; second offense serious misdemeanor; third or subsequent marijuana offense aggravated misdemeanor. Medical cannabidiol cardholders have an affirmative defense under 124E.12 https://www.legis.iowa.gov/docs/code/124.401.pdf
- ↑ Iowa Code 321J.2(1)(c) — a person commits OWI if operating 'while any amount of a controlled substance is present in the person, as measured in the person's blood or urine'; Iowa is zero-tolerance for THC/metabolites with no nanogram threshold https://www.legis.iowa.gov/docs/code/321J.2.pdf
- ↑ [SECONDARY] FBI NIBRS (Uniform Crime Reporting) Iowa marijuana arrests, via NORML's FBI NIBRS extract — most recent year 2024 = 5,195 marijuana possession arrests (5,568 total marijuana arrests); 2023 = 5,242 possession (5,597 total). Underlying primary: FBI Crime Data Explorer (cde.ucr.cjis.gov), not directly machine-reachable in this environment; flagged for in-browser confirmation. NIBRS is an undercount (not all Iowa agencies report) https://norml.org/laws/iowa-penalties/
- ↑ [SECONDARY] ACLU, 'A Tale of Two Countries: Racially Targeted Arrests in the Era of Marijuana Reform' (2020, 2018 arrest data) — Black Iowans were 7.3x more likely than white Iowans to be arrested for marijuana (5th-worst racial disparity in the nation). Underlying primary: FBI UCR 2018 arrest data https://www.aclu.org/report/tale-two-countries-racially-targeted-arrests-era-marijuana-reform