Concerning the beer barrel tax, and including effective date provisions

89 to the department of revenue on every 31-gallon barrel of beer manufactured for sale or sold in this state at wholesale and on all beer imported into this state for sale at wholesale and sold in this state at wholesale. Special class “A” beer permittees pay a like amount on all beer manufactured for consumption on the premises and on all beer sold at retail at the manufacturing premises for consumption off the premises. Other quantities and fractional parts of a barrel are taxed at a proportional rate. 86 for every 31-gallon barrel of beer manufactured in an American brewery, defined in the bill, and at a like rate for any other quantity or for the fractional part of a barrel. The bill takes effect upon the publication date in the Iowa administrative bulletin of a notice by the director of revenue that the federal government has adopted regulations providing for or has otherwise approved the difference in tax rates for American breweries and foreign import beer in the bill.