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 compliance with various regulations, such as ensuring shipments are made only to individuals over 21 years of age for personal use. The bill also mandates that permit holders remit a barrel tax on beer subject to direct shipment, aligning with existing tax regulations for beer sold within the state.

Additionally, the bill introduces a 30 percent surcharge on the retail sales price of beer shipped directly to individuals within a designated territory, which must be collected by the brewer and distributed to the wholesaler as per their agreement. The legislation amends several existing sections to incorporate these changes, including provisions related to the renewal of permits and the responsibilities of carriers involved in the shipment process. The bill is set to take effect on January 1, 2026.

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