Read the full stored bill text
Senate
File
2291
-
Introduced
SENATE
FILE
2291
BY
COMMITTEE
ON
COMMERCE
(SUCCESSOR
TO
SSB
3062)
A
BILL
FOR
An
Act
concerning
the
beer
barrel
tax.
1
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
2
TLSB
5404SV
(1)
91
jm/ns
S.F.
2291
Section
1.
Section
123.3,
Code
2026,
is
amended
by
adding
1
the
following
new
subsections:
2
NEW
SUBSECTION
.
4A.
“American
brewery”
means
the
land
3
and
buildings
located
in
the
United
States
where
beer
is
4
manufactured
and
stored.
5
NEW
SUBSECTION
.
19B.
“Foreign
import
beer”
means
beer
6
manufactured
and
imported
from
outside
of
the
United
States.
7
Sec.
2.
Section
123.136,
subsection
1,
Code
2026,
is
amended
8
to
read
as
follows:
9
1.
In
addition
to
the
annual
permit
fee
to
be
paid
by
all
10
class
“A”
beer
permittees
under
this
chapter
,
there
shall
11
be
levied
and
collected
from
the
permittees
on
all
beer
12
manufactured
for
sale
or
sold
in
this
state
at
wholesale
and
13
on
all
beer
imported
into
this
state
for
sale
at
wholesale
and
14
sold
in
this
state
at
wholesale,
and
from
special
class
“A”
15
beer
permittees
on
all
beer
manufactured
for
consumption
on
the
16
premises
and
on
all
beer
sold
at
retail
at
the
manufacturing
17
premises
for
consumption
off
the
premises
pursuant
to
section
18
123.130,
subsection
4
,
a
tax
of
one
and
eighty-six
hundredths
19
dollars
for
every
barrel
containing
thirty-one
gallons
of
beer
20
manufactured
in
an
American
brewery
and
a
tax
of
five
and
21
eighty-nine
hundredths
dollars
for
every
barrel
containing
22
thirty-one
gallons
of
foreign
import
beer
,
and
at
a
like
rate
23
for
any
other
quantity
or
for
the
fractional
part
of
a
barrel.
24
However,
no
tax
shall
be
levied
or
collected
on
beer
shipped
25
outside
this
state
by
a
class
“A”
beer
permittee
or
special
26
class
“A”
beer
permittee
or
on
beer
sold
to
a
class
“A”
beer
27
permittee
by
a
special
class
“A”
beer
permittee
or
another
28
class
“A”
beer
permittee.
29
EXPLANATION
30
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
31
the
explanation’s
substance
by
the
members
of
the
general
assembly.
32
Under
current
law,
class
“A”
beer
permittees
pay
$5.89
to
33
the
department
of
revenue
on
every
31-gallon
barrel
of
beer
34
manufactured
for
sale
or
sold
in
this
state
at
wholesale
and
35
-1-
LSB
5404SV
(1)
91
jm/ns
1/
2
S.F.
2291
on
all
beer
imported
into
this
state
for
sale
at
wholesale
1
and
sold
in
this
state
at
wholesale.
Special
class
“A”
beer
2
permittees
pay
a
like
amount
on
all
beer
manufactured
for
3
consumption
on
the
premises
and
on
all
beer
sold
at
retail
at
4
the
manufacturing
premises
for
consumption
off
the
premises.
5
Other
quantities
and
fractional
parts
of
a
barrel
are
taxed
at
6
a
proportional
rate.
7
This
bill
instead
requires
a
class
“A”
or
special
class
8
“A”
beer
permittee
to
pay
$5.89
for
every
31-gallon
barrel
of
9
foreign
import
beer,
defined
in
the
bill,
and
$1.86
for
every
10
31-gallon
barrel
of
beer
manufactured
in
an
American
brewery,
11
defined
in
the
bill,
and
at
a
like
rate
for
any
other
quantity
12
or
for
the
fractional
part
of
a
barrel.
13
-2-
LSB
5404SV
(1)
91
jm/ns
2/
2