A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions. (Formerly HSB 273 .) Effective date: 01/01/2026.

STATE OF IOWA
KIM REYNOLDS
GOVERNOR
May 6, 2025
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
House File 994, an Act concerning quarterly reports on and payments of beer barrel and
wine gallonage taxes, and including effective date provisions.
The above House File is hereby approved on this date.
Sincer
Kim
Governor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 FAX 515.725.3527 WWW.GOVERNOR.IOWA.GOV
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House File 994
AN ACT
CONCERNING QUARTERLY REPORTS ON AND PAYMENTS OF BEER BARREL
AND WINE GALLONAGE TAXES, AND INCLUDING EFFECTIVE DATE
PROVISIONS,
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA;
Section 1. Section 123.137, subsection 1, Code 2025, is
amended to read as follows:
1. a_»_ A Except as provided in paragraph "^6^% a person
holding a class "^A" or special class ^^A" beer permit shall,
on or before the tenth day of each calendar month commencing
on the tenth day of the calendar month following the month
in which the person is issued a beer permit, make a report
under oath to the department electronically, or in a manner
prescribed by the director, showing the exact number of barrels
of beer, or fractional parts of barrels, sold by the beer
permit holder during the preceding calendar month. The report
shall also state information the director requires, and beer
permit holders shall at the time of filing a report pay to the
department the amount of tax due at the rate fixed in section
123.136.
b. A class ^^A^^ or special class beer permit holder who
reasonably expects to be liable for not more than two thousand
five hundred dollars in barrel tax for the twelve-month period
beginning July 1 and ending June 30, and who was liable for not
more than two thousand five hundred dollars in barrel tax in
the immediately preceding twelve-month period beginning July
House Pile 994, p. 2
1 and ending June 30, may file reports and pay taxes due as
described in paragraph on a quarterly basis according to the
following schedule;
(1) On or before October 10 for the months of July, August,
and September.
(2) On or before January 10 for the months of October,
November, and December.
(3) On or before April 10 for the months of January,
February, and March.
(4) On or before July 10 for the months of April, May, and
June.
Sec. 2. Section 123.184, subsection 1, Code 2025, is amended
to read as follows:
1. aj_ Each Except as provided in paragraph a class
wine permit holder on or before the tenth day of each
calendar month commencing on the tenth day of the calendar
month following the month in which the person is issued a
permit, shall make a report under oath to the department
electronically, or in a manner prescribed by the director,
showing the exact number of gallons of wine and fractional
parts of gallons sold by that permit holder during the
preceding calendar month. The report also shall state whatever
reasonable additional information the director requires. The
permit holder at the time of filing this report shall pay to
the department the amount of tax due at the rate fixed in
section 123.183,
b, A class wine permit holder who reasonably expects to
be liable for not more than two thousand five hundred dollars
in wine gallonage tax for the twelve-month period beginning
July 1 and ending June 30, and who was liable for not more than
two thousand five hundred dollars in wine gallonage tax in the
immediately preceding twelve-month period beginning July 1 and
ending June 30, may file reports and pay taxes as described in
paragraph on a quarterly basis according to the following
schedule:
(1) On or before October 10 for the months of July, August,
and September.
(2) On or before January 10 for the months of October,
November, and December.
House File 994, p. 3
(3) On or before April 10 for the months of January,
February, and March.
(4) On or before July 10 for the months of April, May, and
June.
c, A penalty of ten percent of the amount of the tax shall
be assessed and collected if the report required to be filed
pursuant to this subsection is not filed and the tax paid
within the time required by this subsection.
Sec. 3. EFFECTIVE DATE. This Act takes effect January 1,
2026.
PAT GRASSLEY/f AMY SINGjfAIR
Speaker of tne House President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 994, Ninety-first General Assembly.
Approved Vy , 2025
%
MEGHAN NELSON
Ch^ef- Clerkthe House
KIM REYNOLDS
Governor