Concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions

Sponsored by the House Ways and Means Committee

Topics:Taxes

Same legislation: HSB 273, SSB 1213, SF 631

Write your legislators about itWhat changed before it passed

Official bill page Lobbyist declarations One-pager to print

Where it is now

Done: IntroducedFebruary 27, 2025
Done: SubcommitteeFebruary 27, 2025
Done: House committeeApril 2, 2025
Done: Passes the HouseApril 17, 202592–0
Done: Senate committeeApril 17, 2025
Done: Passes the SenateApril 23, 202547–1
Done: To the GovernorMay 6, 2025
Done: Signed into lawMay 6, 2025

Signed into law What’s a funnel?

What’s in it

Under current law, class “A” and special class “A” beer permit holders are required to submit barrel tax reports and payments to the department of revenue (department) on or before the 10th day of each month.89 for every 31-gallon barrel, and the fractional equivalent for a portion of a barrel, on all beer manufactured for sale and sold in this state at wholesale, all beer imported into this state for sale at wholesale and sold in this state at wholesale, and (for special class “A” beer permittees) all beer manufactured for consumption on the premises and all beer sold at retail at the manufacturing premises for consumption off the premises.

Read the full explanation

Beer sold out-of-state by class “A” and special class “A” beer permit holders or sold to another class “A” beer permit holder is not subject to the barrel tax. Under current law, a class “A” wine permit holder is similarly required to report on and pay the wine gallonage tax to the department on or before the 10th day each month on all wine manufactured for sale and sold in this state at wholesale and wine imported into this state for sale at wholesale and sold in this state at wholesale.75 per gallon and the fractional equivalent for a portion of a gallon. Wine sold to another class “A” wine permittee or to a distributor outside of the state is not subject to the wine gallonage tax. This bill allows class “A” and special class “A” beer permit holders and class “A” wine permit holders who reasonably expect to be liable for not more than $2,500 in beer barrel tax or wine gallonage tax, respectively, for the 12-month period beginning July and ending June 30, and who were liable for not more than $2,500 in beer barrel tax or wine gallonage tax, respectively, in the immediately preceding 12-month period, to file reports and pay taxes to the department on or before the 10th day following the end of each quarter, as specified in the bill. The bill takes effect January 1, 2026.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text · What changed before it passed

House subcommittee

Named February 27, 2025 (as HSB 273). On March 12, 2025 it recommended passage.

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Iowa Code it changes

Amends§123.137 §123.184

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

3 for · 0 against · 6 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Study bill

HSB 273Renumbered SSB 1213Renumbered

91st General Assembly

HF 994Became lawfrom HSB 273 SF 631Didn’t advancefrom SSB 1213

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.