This bill establishes provisions for the direct shipment of beer in Iowa, allowing licensed beer manufacturers to apply for a beer direct shipper permit. The new Code section 123.147 outlines the requirements for obtaining this permit, which includes a $25 annual fee and the obligation to pay a barrel tax on beer subject to direct shipment. The bill also amends existing laws to ensure that the regulations governing the direct shipment of wine are similarly applied to beer, including the automatic renewal of permits and the requirement for permit holders to report sales and remit taxes.

Additionally, the bill introduces a 30 percent surcharge on the retail sales price of beer shipped directly to consumers within the territory of an agreement between the brewer and a wholesaler. The brewer is responsible for collecting this surcharge and distributing it to the wholesaler as specified in their agreement. The bill is set to take effect on January 1, 2026, and aims to create a regulated framework for the direct shipment of beer while ensuring compliance with tax obligations and maintaining the integrity of the alcohol distribution system.

Statutes affected:
Introduced: 123.32, 123.35, 123.147, 123.136, 123.46A, 123.130, 123.188