| 1 | 1 | | Senate File 631 - Introduced SENATE FILE 631 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SSB 1213) (COMPANION TO HF 994 BY COMMITTEE ON WAYS AND MEANS) A BILL FOR An Act concerning quarterly reports on and payments of beer 1 barrel and wine gallonage taxes, and including effective 2 date provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 2303SV (1) 91 ns/ns |
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| 3 | 3 | | S.F. 631 Section 1. Section 123.137, subsection 1, Code 2025, is 1 amended to read as follows: 2 1. a. A Except as provided in paragraph b , a person 3 holding a class A or special class A beer permit shall, 4 on or before the tenth day of each calendar month commencing 5 on the tenth day of the calendar month following the month 6 in which the person is issued a beer permit, make a report 7 under oath to the department electronically, or in a manner 8 prescribed by the director, showing the exact number of barrels 9 of beer, or fractional parts of barrels, sold by the beer 10 permit holder during the preceding calendar month. The report 11 shall also state information the director requires, and beer 12 permit holders shall at the time of filing a report pay to the 13 department the amount of tax due at the rate fixed in section 14 123.136 . 15 b. A class A or special class A beer permit holder who 16 reasonably expects to be liable for not more than two thousand 17 five hundred dollars in barrel tax for the twelve-month period 18 beginning July 1 and ending June 30, and who was liable for not 19 more than two thousand five hundred dollars in barrel tax in 20 the immediately preceding twelve-month period beginning July 21 1 and ending June 30, may file reports and pay taxes due as 22 described in paragraph a on a quarterly basis according to the 23 following schedule: 24 (1) On or before October 10 for the months of July, August, 25 and September. 26 (2) On or before January 10 for the months of October, 27 November, and December. 28 (3) On or before April 10 for the months of January, 29 February, and March. 30 (4) On or before July 10 for the months of April, May, and 31 June. 32 Sec. 2. Section 123.184, subsection 1, Code 2025, is amended 33 to read as follows: 34 1. a. Each Except as provided in paragraph b , a class 35 -1- LSB 2303SV (1) 91 ns/ns 1/ 4 |
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| 5 | 5 | | S.F. 631 A wine permit holder on or before the tenth day of each 1 calendar month commencing on the tenth day of the calendar 2 month following the month in which the person is issued a 3 permit, shall make a report under oath to the department 4 electronically, or in a manner prescribed by the director, 5 showing the exact number of gallons of wine and fractional 6 parts of gallons sold by that permit holder during the 7 preceding calendar month. The report also shall state whatever 8 reasonable additional information the director requires. The 9 permit holder at the time of filing this report shall pay to 10 the department the amount of tax due at the rate fixed in 11 section 123.183 . 12 b. A class A wine permit holder who reasonably expects to 13 be liable for not more than two thousand five hundred dollars 14 in wine gallonage tax for the twelve-month period beginning 15 July 1 and ending June 30, and who was liable for not more than 16 two thousand five hundred dollars in wine gallonage tax in the 17 immediately preceding twelve-month period beginning July 1 and 18 ending June 30, may file reports and pay taxes as described in 19 paragraph a on a quarterly basis according to the following 20 schedule: 21 (1) On or before October 10 for the months of July, August, 22 and September. 23 (2) On or before January 10 for the months of October, 24 November, and December. 25 (3) On or before April 10 for the months of January, 26 February, and March. 27 (4) On or before July 10 for the months of April, May, and 28 June. 29 c. A penalty of ten percent of the amount of the tax shall 30 be assessed and collected if the report required to be filed 31 pursuant to this subsection is not filed and the tax paid 32 within the time required by this subsection . 33 Sec. 3. EFFECTIVE DATE. This Act takes effect January 1, 34 2026. 35 -2- LSB 2303SV (1) 91 ns/ns 2/ 4 |
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| 7 | 7 | | S.F. 631 EXPLANATION 1 The inclusion of this explanation does not constitute agreement with 2 the explanations substance by the members of the general assembly. 3 Under current law, class A and special class A beer 4 permit holders are required to submit barrel tax reports and 5 payments to the department of revenue (department) on or before 6 the 10th day of each month. The beer barrel tax rate is $5.89 7 for every 31-gallon barrel, and the fractional equivalent for a 8 portion of a barrel, on all beer manufactured for sale and sold 9 in this state at wholesale, all beer imported into this state 10 for sale at wholesale and sold in this state at wholesale, and 11 (for special class A beer permittees) all beer manufactured 12 for consumption on the premises and all beer sold at retail at 13 the manufacturing premises for consumption off the premises. 14 Beer sold out-of-state by class A and special class A beer 15 permit holders or sold to another class A beer permit holder 16 is not subject to the barrel tax. 17 Under current law, a class A wine permit holder is 18 similarly required to report on and pay the wine gallonage tax 19 to the department on or before the 10th day each month on all 20 wine manufactured for sale and sold in this state at wholesale 21 and wine imported into this state for sale at wholesale and 22 sold in this state at wholesale. The wine gallonage tax rate 23 is $1.75 per gallon and the fractional equivalent for a portion 24 of a gallon. Wine sold to another class A wine permittee or 25 to a distributor outside of the state is not subject to the 26 wine gallonage tax. 27 This bill allows class A and special class A beer permit 28 holders and class A wine permit holders who reasonably expect 29 to be liable for not more than $2,500 in beer barrel tax or wine 30 gallonage tax, respectively, for the 12-month period beginning 31 July 1 and ending June 30, and who were liable for not more than 32 $2,500 in beer barrel tax or wine gallonage tax, respectively, 33 in the immediately preceding 12-month period, to file reports 34 and pay taxes to the department on or before the 10th day 35 -3- LSB 2303SV (1) 91 ns/ns 3/ 4 |
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| 9 | 9 | | S.F. 631 following the end of each quarter, as specified in the bill. 1 The bill takes effect January 1, 2026. 2 -4- LSB 2303SV (1) 91 ns/ns 4/ 4 |
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