This bill establishes provisions for the direct shipment of beer in Iowa, introducing a new beer direct shipper permit under Code section 123.147. It allows licensed beer manufacturers to sell beer directly to consumers within the state or to individuals outside the state, provided they comply with applicable laws. The bill outlines the application process for obtaining the permit, which includes a $25 annual fee, and mandates that permit holders remit a barrel tax on beer subject to direct shipment, consistent with existing tax regulations for beer sales in the state.

Additionally, the bill amends several existing sections of the Iowa Code to incorporate the new provisions for beer shipment, including updates to the definitions of permits and the requirements for shipping. It aligns the regulations for beer with those already in place for wine, ensuring that similar standards apply. The bill is set to take effect on January 1, 2027, allowing for a structured approach to the direct shipment of beer while ensuring compliance with state tax and regulatory frameworks.

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