It is a violation of the law to sell or distribute drugs or narcotics without having first obtained the appropriate Iowa drug tax stamp.

Chapter 221 Wines for Sacraments, etc. Section 1. Wines for sacraments, etc. – purchase and transportation – permit. Any minister, priest, rabbi, of any church, sect, denomination or creed which uses wines in its sacraficial ceremonies or sacraments, and who desires to purchase and have transported by either intrastate or interstate common carriers and have…