This bill establishes provisions for the direct shipment of beer in Iowa, allowing class A beer permit holders who also possess a federal brewers notice to apply for a beer direct shipper permit. The new Code section 123.147 outlines the requirements for this permit, including an application process and a $25 annual fee. The bill also mandates that permit holders must remit a barrel tax on beer subject to direct shipment, aligning with existing tax regulations for beer sold within the state. Additionally, the bill amends various sections of the Iowa Code to incorporate the direct shipment of beer, including provisions that were previously applicable only to wine.

Key amendments include the introduction of a new subparagraph for a beer direct shipper permit in Section 123.32, the automatic renewal of this permit under certain conditions, and the requirement for permit holders to report their shipments and pay the applicable barrel tax. The bill also modifies existing language to replace references to wine with broader terms like "alcoholic beverage" where relevant. The legislation 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