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HF830 • 2026

A bill for an act concerning the wholesale price of alcoholic liquor offered for sale by the department of revenue.

A bill for an act concerning the wholesale price of alcoholic liquor offered for sale by the department of revenue.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
BAETH and WILZ
Last action
2025-03-07
Official status
Introduced, referred to State Government. H.J. 558 .
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act concerning the wholesale price of alcoholic liquor offered for sale by the department of revenue.

A bill for an act concerning the wholesale price of alcoholic liquor offered for sale by the department of revenue.

What This Bill Does

  • A bill for an act concerning the wholesale price of alcoholic liquor offered for sale by the department of revenue.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-03-07 Iowa Legislature

    Introduced, referred to State Government. H.J. 558 .

Official Summary Text

A bill for an act concerning the wholesale price of alcoholic liquor offered for sale by the department of revenue.

Current Bill Text

Read the full stored bill text
House

File

830

-

Introduced

HOUSE

FILE

830

BY

BAETH

and

WILZ

A

BILL

FOR

An

Act

concerning

the

wholesale

price

of

alcoholic

liquor

1

offered

for

sale

by

the

department

of

revenue.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

TLSB

1452YH

(3)

91

ll/ns

H.F.

830

Section

1.

Section

123.24,

subsection

2,

paragraphs

a

and

b,

1

Code

2025,

are

amended

to

read

as

follows:

2

a.

The

manufacturer’s

price

or

the

minimum

unit

price,

3

whichever

is

greater

.

4

b.

A

markup

of

up

to

fifty

percent

of

the

wholesale

price

5

paid

by

the

department

for

the

alcoholic

liquor

or

the

minimum

6

unit

price,

whichever

is

greater

.

The

department

may

increase

7

the

markup

on

selected

kinds

of

alcoholic

liquor

sold

by

the

8

department

if

the

average

return

to

the

department

on

all

sales

9

of

alcoholic

liquor

does

not

exceed

the

wholesale

price

paid

by

10

the

department

or

the

minimum

unit

price,

whichever

is

greater,

11

and

the

fifty

percent

markup.

12

Sec.

2.

Section

123.24,

Code

2025,

is

amended

by

adding

the

13

following

new

subsection:

14

NEW

SUBSECTION

.

5.

For

purposes

of

this

section,

“minimum

15

unit

price”

means

an

amount

equal

to

fifty

cents

per

eighteen

16

milliliters

of

alcohol

in

the

package

of

alcoholic

liquor,

as

17

determined

by

the

department.

18

EXPLANATION

19

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

20

the

explanation’s

substance

by

the

members

of

the

general

assembly.

21

Under

current

law,

the

price

of

alcoholic

liquor

sold

by

22

the

department

of

revenue

(department)

to

class

“E”

retail

23

alcohol

licensees

(licensees)

consists

of,

among

other

things,

24

the

manufacturer’s

price

and

a

markup

of

up

to

50

percent

of

25

the

wholesale

price

paid

by

the

department

for

the

alcoholic

26

liquor.

The

department

is

the

sole

wholesaler

of

alcoholic

27

liquor

sold

to

licensees

located

in

this

state.

Licensees

are

28

authorized

to

sell

liquor,

wine,

and

beer

in

original

unopened

29

containers

at

retail

to

patrons

for

consumption

off

the

30

licensed

premises.

Licensees

may

also

sell

alcoholic

liquor,

31

high

alcoholic

content

beer,

and

limited

quantities

of

beer

and

32

wine

at

wholesale

to

other

retail

alcohol

licensees.

33

This

bill

provides

that

if

the

minimum

unit

price

of

the

34

alcoholic

liquor

is

higher

than

the

manufacturer’s

price

35

-1-

LSB

1452YH

(3)

91

ll/ns

1/

2

H.F.

830

or,

for

purposes

of

the

50

percent

markup,

higher

than

the

1

wholesale

price

paid

by

the

department,

the

minimum

unit

price

2

is

used

to

calculate

the

price

of

the

alcoholic

liquor

sold

3

by

the

department.

The

minimum

unit

price

is

an

amount

equal

4

to

50

cents

per

18

milliliters

of

alcohol

in

the

package

of

5

alcoholic

liquor,

as

determined

by

the

department.

6

-2-

LSB

1452YH

(3)

91

ll/ns

2/

2