Bills › 91st General Assembly
Concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions
Topics:Taxes
Where it is now
- Done: IntroducedMarch 6, 2025
- Done: SubcommitteeMarch 7, 2025
- Done: Senate committeeApril 16, 2025
- Done: Passes the SenateApril 23, 202547–1
- Skipped: House committeeSkipped
- Done: Passes the HouseApril 17, 202592–0
- Done: To the GovernorMay 6, 2025
- Done: Signed into lawMay 6, 2025
Became SF 631 → Its progress continues under the new number. Go to SF 631 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. _____ 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
Senate subcommittee
Named March 7, 2025. On March 19, 2025 it recommended passage.
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Iowa Code it changes
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
91st General Assembly
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