Bill Text: IA HF57 | 2025-2026 | 91st General Assembly | Introduced
Bill Title: A bill for an act providing for the direct shipment of beer, levying a barrel tax, providing fees, making penalties applicable, and including effective date provisions.(See HF 526.)
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2025-02-20 - Committee report approving bill, renumbered as HF 526. [HF57 Detail]
Download: Iowa-2025-HF57-Introduced.html
House
File
57
-
Introduced
HOUSE
FILE
57
BY
JONES
A
BILL
FOR
An
Act
providing
for
the
direct
shipment
of
beer,
levying
a
1
barrel
tax,
providing
fees,
making
penalties
applicable,
and
2
including
effective
date
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
1103YH
(7)
91
ll/ns
H.F.
57
Section
1.
Section
123.32,
subsection
1,
paragraph
b,
Code
1
2025,
is
amended
by
adding
the
following
new
subparagraph:
2
NEW
SUBPARAGRAPH
.
(07)
A
beer
direct
shipper
permit
as
3
provided
in
section
123.147.
4
Sec.
2.
Section
123.32,
subsection
1,
paragraph
b,
5
subparagraph
(10),
Code
2025,
is
amended
to
read
as
follows:
6
(10)
A
wine
An
alcoholic
beverage
carrier
permit
as
provided
7
in
section
123.188
.
8
Sec.
3.
Section
123.35,
subsection
4,
unnumbered
paragraph
9
1,
Code
2025,
is
amended
to
read
as
follows:
10
Notwithstanding
section
sections
123.147
and
123.187
,
and
11
any
other
provision
of
this
chapter
to
the
contrary,
a
beer
or
12
wine
direct
shipper’s
shipper
permit
shall
automatically
renew
13
without
approval
by
the
director
upon
collection
of
the
annual
14
fee
by
the
department,
provided
all
of
the
following
conditions
15
are
met
since
the
preceding
permit
was
issued:
16
Sec.
4.
Section
123.35,
subsection
4,
paragraph
e,
Code
17
2025,
is
amended
to
read
as
follows:
18
e.
The
permittee
has
filed
all
required
reports
and
remitted
19
all
beer
barrel
tax
owed
pursuant
to
section
123.136
or
wine
20
gallonage
tax
owed
pursuant
to
section
123.183
,
as
applicable
.
21
Sec.
5.
Section
123.39,
subsection
1,
paragraph
a,
22
subparagraph
(2),
Code
2025,
is
amended
to
read
as
follows:
23
(2)
The
director
may
suspend
a
certificate
of
compliance,
a
24
class
“D”
retail
alcohol
license,
a
manufacturer’s
license,
a
25
broker’s
permit,
a
class
“A”
native
distilled
spirits
license,
26
a
class
“A”
or
special
class
“A”
beer
permit,
a
beer
direct
27
shipper
permit,
a
class
“A”
wine
permit,
a
wine
direct
28
shipper’s
shipper
permit,
or
a
wine
an
alcoholic
beverage
29
carrier
permit
for
a
period
not
to
exceed
one
year,
revoke
the
30
license,
permit,
or
certificate,
or
impose
a
civil
penalty
not
31
to
exceed
one
thousand
dollars
per
violation.
32
Sec.
6.
Section
123.46A,
subsection
5,
Code
2025,
is
amended
33
to
read
as
follows:
34
5.
Nothing
in
this
section
shall
impact
the
direct
shipment
35
-1-
LSB
1103YH
(7)
91
ll/ns
1/
7
H.F.
57
of
beer
as
regulated
by
section
123.147
or
the
direct
shipment
1
of
wine
as
regulated
by
section
123.187
.
2
Sec.
7.
Section
123.136,
subsection
1,
Code
2025,
is
amended
3
to
read
as
follows:
4
1.
In
addition
to
the
annual
permit
fee
to
be
paid
by
5
all
class
“A”
beer
permittees
under
this
chapter
there
shall
6
be
levied
and
collected
from
the
permittees
on
all
beer
7
manufactured
for
sale
or
sold
in
this
state
at
wholesale
and
8
on
all
beer
imported
into
this
state
for
sale
at
wholesale
and
9
sold
in
this
state
at
wholesale,
and
from
special
class
“A”
10
beer
permittees
on
all
beer
manufactured
for
consumption
on
the
11
premises
and
on
all
beer
sold
at
retail
at
the
manufacturing
12
premises
for
consumption
off
the
premises
pursuant
to
section
13
123.130,
subsection
4
,
a
tax
of
five
and
eighty-nine
hundredths
14
dollars
for
every
barrel
containing
thirty-one
gallons,
and
at
15
a
like
rate
for
any
other
quantity
or
for
the
fractional
part
16
of
a
barrel.
A
barrel
tax
shall
also
be
levied
and
collected
17
on
the
direct
shipment
of
beer
pursuant
to
section
123.147.
18
However,
no
tax
shall
be
levied
or
collected
on
beer
shipped
19
outside
this
state
by
a
class
“A”
beer
permittee
or
special
20
class
“A”
beer
permittee
to
an
out-of-state
wholesaler
of
beer
21
or
on
beer
sold
to
a
class
“A”
beer
permittee
by
a
special
class
22
“A”
beer
permittee
or
another
class
“A”
beer
permittee.
23
Sec.
8.
Section
123.137,
Code
2025,
is
amended
by
adding
the
24
following
new
subsection:
25
NEW
SUBSECTION
.
1A.
Each
beer
direct
shipper
permit
26
holder
shall
make
a
report
under
oath
to
the
department
27
electronically,
or
in
a
manner
prescribed
by
the
director,
28
on
or
before
the
tenth
day
of
the
calendar
months
of
June
29
and
December,
showing
the
exact
number
of
barrels
of
beer
30
and
fractional
parts
of
barrels
sold
and
shipped
pursuant
to
31
section
123.147
during
the
preceding
six-month
calendar
period.
32
The
report
must
also
state
whatever
reasonable
additional
33
information
the
director
requires.
The
permit
holder
at
the
34
time
of
filing
this
report
shall
pay
to
the
department
the
35
-2-
LSB
1103YH
(7)
91
ll/ns
2/
7
H.F.
57
amount
of
tax
due
at
the
rate
fixed
in
section
123.136.
1
Sec.
9.
NEW
SECTION
.
123.147
Direct
shipment
of
beer
——
2
permit
and
requirements.
3
1.
A
beer
manufacturer
licensed
or
permitted
pursuant
to
4
laws
regulating
alcoholic
beverages
in
this
state
or
another
5
state
may
apply
for
a
beer
direct
shipper
permit,
as
provided
6
in
this
section.
7
2.
a.
Only
a
beer
manufacturer
that
holds
a
beer
direct
8
shipper
permit
issued
pursuant
to
this
section
may
sell
beer
9
at
retail
for
direct
shipment
to
any
person
within
this
state,
10
or
from
this
state
to
any
person
outside
the
state
if
also
11
authorized
pursuant
to
the
laws
of
that
jurisdiction.
This
12
section
does
not
prohibit
an
authorized
retail
licensee
from
13
delivering
beer
pursuant
to
section
123.46A.
14
b.
A
beer
manufacturer
applying
for
a
beer
direct
15
shipper
permit
shall
submit
an
application
for
the
permit
16
electronically,
or
in
a
manner
prescribed
by
the
director,
17
accompanied
by
a
true
copy
of
the
manufacturer’s
current
18
alcoholic
beverage
license
or
permit
issued
by
the
state
19
where
the
manufacturer
is
primarily
located
and
a
copy
of
20
the
manufacturer’s
brewer’s
notice
issued
by
the
alcohol
and
21
tobacco
tax
and
trade
bureau
of
the
United
States
department
of
22
the
treasury.
23
c.
An
application
submitted
pursuant
to
paragraph
“b”
shall
24
be
accompanied
by
a
permit
fee
in
the
amount
of
twenty-five
25
dollars.
26
d.
A
permit
issued
pursuant
to
this
section
may
be
renewed
27
annually
by
submitting
a
renewal
application
with
the
director
28
in
a
manner
prescribed
by
the
director,
accompanied
by
the
29
twenty-five
dollar
permit
fee.
30
3.
The
direct
shipment
of
beer
pursuant
to
this
section
is
31
subject
to
the
following
requirements
and
restrictions:
32
a.
Beer
shall
only
be
shipped
to
a
resident
of
this
state,
33
or
from
this
state
to
a
person
outside
the
state
if
also
34
authorized
pursuant
to
the
laws
of
that
jurisdiction,
who
is
at
35
-3-
LSB
1103YH
(7)
91
ll/ns
3/
7
H.F.
57
least
twenty-one
years
of
age,
for
the
person’s
personal
use
1
and
consumption
and
not
for
resale.
2
b.
Beer
subject
to
direct
shipping
shall
be
properly
3
registered
with
the
federal
alcohol
and
tobacco
tax
and
trade
4
bureau,
and
manufactured
on
the
licensed
premises
of
the
beer
5
direct
shipper
permittee.
6
c.
All
containers
of
beer
shipped
under
this
section
shall
7
be
conspicuously
labeled
with
the
words
“CONTAINS
ALCOHOL:
8
SIGNATURE
OF
PERSON
AGE
21
OR
OLDER
REQUIRED
FOR
DELIVERY”
9
or
shall
be
conspicuously
labeled
with
alternative
wording
10
preapproved
by
the
director.
11
d.
All
containers
of
beer
shipped
under
this
section
shall
12
be
shipped
by
a
holder
of
an
alcoholic
beverage
carrier
permit
13
as
provided
in
section
123.188.
14
e.
Shipment
of
beer
pursuant
to
this
subsection
does
not
15
require
a
refund
value
for
beverage
container
control
purposes
16
under
chapter
455C.
17
4.
A
beer
direct
shipper
permittee
shall
remit
to
the
18
department
an
amount
equivalent
to
the
barrel
tax
on
beer
19
subject
to
direct
shipment,
whether
shipped
within
the
state
20
or
out
of
state,
at
the
rate
specified
in
section
123.136
21
for
deposit
as
provided
in
section
123.136,
subsection
2.
22
The
amount
shall
be
remitted
at
the
time
and
in
the
manner
23
provided
in
section
123.137,
subsection
1A,
and
the
ten
percent
24
penalty
specified
in
section
123.137,
subsection
2,
shall
be
25
applicable.
26
5.
A
beer
direct
shipper
permittee
shall
be
deemed
to
27
have
consented
to
the
jurisdiction
of
the
department
or
any
28
other
agency
or
court
in
this
state
concerning
enforcement
of
29
this
section
and
any
related
laws,
rules,
or
regulations.
A
30
permit
holder
shall
allow
the
department
to
perform
an
audit
of
31
shipping
records
upon
request.
32
6.
A
violation
of
this
section
shall
subject
the
permittee
33
to
the
general
penalties
provided
in
this
chapter
and
shall
34
constitute
grounds
for
imposition
of
a
civil
penalty
or
35
-4-
LSB
1103YH
(7)
91
ll/ns
4/
7
H.F.
57
suspension
or
revocation
of
the
permit
pursuant
to
section
1
123.39.
2
Sec.
10.
Section
123.173C,
subsection
4,
paragraphs
b
and
d,
3
Code
2025,
are
amended
to
read
as
follows:
4
b.
A
person,
within
or
outside
of
the
state,
who
desires
to
5
ship
wine
from
a
private
collection
to
a
wine
auction
permittee
6
to
be
sold
at
auction
shall
do
so
through
a
holder
of
7
a
wine
an
alcoholic
beverage
carrier
permit.
The
wine
auction
8
permittee
shall
ensure
that
each
bottle
of
wine
so
acquired
9
is
permanently
affixed
with
a
label
stating
that
the
wine
was
10
acquired
from
a
private
collection.
11
d.
A
permittee
is
responsible
for
the
storage
of
all
wines
12
that
are
to
be
offered
at
auction
at
the
licensed
premises,
13
and
for
the
subsequent
shipment
and
delivery
of
all
wines
sold
14
at
auction
to
the
purchasers
of
the
wines.
Shipment
of
wine
15
pursuant
to
this
paragraph
shall
only
be
done
by
a
holder
of
a
16
wine
an
alcoholic
beverage
carrier
permit.
17
Sec.
11.
Section
123.187,
subsection
3,
paragraph
d,
Code
18
2025,
is
amended
to
read
as
follows:
19
d.
All
containers
of
wine
shipped
directly
to
a
resident
of
20
this
state
shall
be
shipped
by
a
holder
of
a
wine
an
alcoholic
21
beverage
carrier
permit
as
provided
in
section
123.188
.
22
Sec.
12.
Section
123.188,
subsections
1,
2,
and
4,
Code
23
2025,
are
amended
to
read
as
follows:
24
1.
A
person
desiring
to
deliver
beer
subject
to
direct
25
shipment
pursuant
to
section
123.147,
to
deliver
wine
subject
26
to
direct
shipment
within
this
state
pursuant
to
section
27
123.187
,
or
to
deliver
wine
shipped
to
or
by
a
wine
auction
28
permittee
pursuant
to
section
123.173C
,
shall
submit
an
29
application
for
a
wine
an
alcoholic
beverage
carrier
permit
30
electronically,
or
in
a
manner
prescribed
by
the
director,
31
which
shall
be
accompanied
by
a
fee
in
the
amount
of
one
32
hundred
dollars.
33
2.
The
director
may
in
accordance
with
this
chapter
issue
a
34
wine
an
alcoholic
beverage
carrier
permit
which
shall
be
valid
35
-5-
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1103YH
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5/
7
H.F.
57
for
one
year
from
the
date
of
issuance
unless
it
is
sooner
1
suspended
or
revoked
for
a
violation
of
this
chapter
.
2
4.
The
delivery
of
beer
or
wine
pursuant
to
this
3
section
shall
be
subject
to
the
following
requirements
and
4
restrictions:
5
a.
A
wine
An
alcoholic
beverage
carrier
permittee
shall
6
not
deliver
beer
or
wine
to
any
person
under
twenty-one
years
7
of
age,
or
to
any
person
who
either
is
or
appears
to
be
in
an
8
intoxicated
state
or
condition.
9
b.
A
wine
An
alcoholic
beverage
carrier
permittee
shall
10
obtain
valid
proof
of
identity
and
age
prior
to
delivery,
11
and
shall
obtain
the
signature
of
an
adult
as
a
condition
of
12
delivery.
13
c.
A
wine
An
alcoholic
beverage
carrier
permittee
shall
14
maintain
records
of
beer
or
wine
shipped
which
include
the
15
permit
number
and
name
of
the
beer
or
wine
manufacturer
or
16
wine
auction
permittee,
quantity
of
beer
or
wine
shipped,
17
recipient’s
name
and
address,
and
an
electronic
or
paper
form
18
of
signature
from
the
recipient
of
the
beer
or
wine.
Records
19
shall
be
submitted
to
the
department
on
a
monthly
basis
in
a
20
form
and
manner
to
be
determined
by
the
department.
21
Sec.
13.
EFFECTIVE
DATE.
This
Act
takes
effect
January
1,
22
2026.
23
EXPLANATION
24
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
25
the
explanation’s
substance
by
the
members
of
the
general
assembly.
26
This
bill
allows
for
the
direct
shipment
of
beer.
27
New
Code
section
123.147
provides
for
the
direct
shipment
28
of
beer
to
any
person
within
this
state,
or
from
this
state
to
29
any
person
outside
the
state
if
also
authorized
pursuant
to
30
the
laws
of
that
jurisdiction,
and
provides
for
a
beer
direct
31
shipper
permit.
Provisions
governing
the
direct
shipment
of
32
wine
and
the
wine
direct
shipper
permit
are
generally
made
33
applicable
to
the
direct
shipment
of
beer.
Under
current
law,
34
the
wine
direct
shipper
permit
under
Code
section
123.187
does
35
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1103YH
(7)
91
ll/ns
6/
7
H.F.
57
not
authorize
the
permittee
to
ship
wine
to
persons
out
of
1
state.
2
The
bill
provides
for
application
requirements
and
3
establishes
a
$25
annual
fee
for
the
permit.
The
bill
also
4
provides
that
a
permittee
under
the
bill
shall
pay
the
barrel
5
tax
on
beer
subject
to
direct
shipment
at
the
rate
specified
6
for
beer
sold
in
the
state.
Code
section
123.135,
concerning
7
the
barrel
tax,
and
Code
section
123.136,
concerning
report
of
8
barrel
sales,
are
made
applicable
to
beer
subject
to
direct
9
shipment.
10
Code
section
123.188,
providing
for
a
wine
carrier
permit,
11
is
amended
to
provide
for
the
direct
shipment
of
beer
as
12
provided
by
the
bill.
13
The
bill
takes
effect
January
1,
2026.
14
-7-
LSB
1103YH
(7)
91
ll/ns
7/
7
