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| 1 | 1 | House Study Bill 309 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON KAUFMANN) A BILL FOR An Act concerning the beer barrel tax. 1 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 2 TLSB 2483YC (2) 91 ll/ns | |
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| 3 | 3 | H.F. _____ Section 1. Section 123.3, Code 2025, is amended by adding 1 the following new subsections: 2 NEW SUBSECTION . 19A. Domestic brewery means the land 3 and buildings located in the United States where beer is 4 manufactured and stored. 5 NEW SUBSECTION . 19B. Foreign import beer means beer 6 manufactured and imported from outside of the United States. 7 Sec. 2. Section 123.136, subsection 1, Code 2025, is amended 8 to read as follows: 9 1. In addition to the annual permit fee to be paid by all 10 class A beer permittees under this chapter , there shall 11 be levied and collected from the permittees on all beer 12 manufactured for sale or sold in this state at wholesale and 13 on all beer imported into this state for sale at wholesale and 14 sold in this state at wholesale, and from special class A 15 beer permittees on all beer manufactured for consumption on the 16 premises and on all beer sold at retail at the manufacturing 17 premises for consumption off the premises pursuant to section 18 123.130, subsection 4 , a tax of one and eighty-six hundredths 19 dollars for every barrel containing thirty-one gallons of 20 beer manufactured in a domestic brewery and a tax of five and 21 eighty-nine hundredths dollars for every barrel containing 22 thirty-one gallons of foreign import beer , and at a like rate 23 for any other quantity or for the fractional part of a barrel. 24 However, no tax shall be levied or collected on beer shipped 25 outside this state by a class A beer permittee or special 26 class A beer permittee or on beer sold to a class A beer 27 permittee by a special class A beer permittee or another 28 class A beer permittee. 29 EXPLANATION 30 The inclusion of this explanation does not constitute agreement with 31 the explanations substance by the members of the general assembly. 32 Under current law, class A beer permittees pay $5.89 to 33 the department of revenue on every 31-gallon barrel of beer 34 manufactured for sale or sold in this state at wholesale and 35 -1- LSB 2483YC (2) 91 ll/ns 1/ 2 | |
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| 5 | 5 | H.F. _____ on all beer imported into this state for sale at wholesale 1 and sold in this state at wholesale. Special class A beer 2 permittees pay a like amount on all beer manufactured for 3 consumption on the premises and on all beer sold at retail at 4 the manufacturing premises for consumption off the premises. 5 Other quantities and fractional parts of a barrel are taxed at 6 a proportional rate. 7 This bill instead requires a class A or special class 8 A beer permittee to pay $5.89 for every 31-gallon barrel of 9 foreign import beer, defined in the bill, and $1.86 for every 10 31-gallon barrel of beer manufactured in a domestic brewery, 11 defined in the bill, and at a like rate for any other quantity 12 or for the fractional part of a barrel. 13 -2- LSB 2483YC (2) 91 ll/ns 2/ 2 |