Read the full stored bill text
Senate
File
631
-
Introduced
SENATE
FILE
631
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1213)
(COMPANION
TO
HF
994
BY
COMMITTEE
ON
WAYS
AND
MEANS)
A
BILL
FOR
An
Act
concerning
quarterly
reports
on
and
payments
of
beer
1
barrel
and
wine
gallonage
taxes,
and
including
effective
2
date
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
2303SV
(1)
91
ns/ns
S.F.
631
Section
1.
Section
123.137,
subsection
1,
Code
2025,
is
1
amended
to
read
as
follows:
2
1.
a.
A
Except
as
provided
in
paragraph
“b”
,
a
person
3
holding
a
class
“A”
or
special
class
“A”
beer
permit
shall,
4
on
or
before
the
tenth
day
of
each
calendar
month
commencing
5
on
the
tenth
day
of
the
calendar
month
following
the
month
6
in
which
the
person
is
issued
a
beer
permit,
make
a
report
7
under
oath
to
the
department
electronically,
or
in
a
manner
8
prescribed
by
the
director,
showing
the
exact
number
of
barrels
9
of
beer,
or
fractional
parts
of
barrels,
sold
by
the
beer
10
permit
holder
during
the
preceding
calendar
month.
The
report
11
shall
also
state
information
the
director
requires,
and
beer
12
permit
holders
shall
at
the
time
of
filing
a
report
pay
to
the
13
department
the
amount
of
tax
due
at
the
rate
fixed
in
section
14
123.136
.
15
b.
A
class
“A”
or
special
class
“A”
beer
permit
holder
who
16
reasonably
expects
to
be
liable
for
not
more
than
two
thousand
17
five
hundred
dollars
in
barrel
tax
for
the
twelve-month
period
18
beginning
July
1
and
ending
June
30,
and
who
was
liable
for
not
19
more
than
two
thousand
five
hundred
dollars
in
barrel
tax
in
20
the
immediately
preceding
twelve-month
period
beginning
July
21
1
and
ending
June
30,
may
file
reports
and
pay
taxes
due
as
22
described
in
paragraph
“a”
on
a
quarterly
basis
according
to
the
23
following
schedule:
24
(1)
On
or
before
October
10
for
the
months
of
July,
August,
25
and
September.
26
(2)
On
or
before
January
10
for
the
months
of
October,
27
November,
and
December.
28
(3)
On
or
before
April
10
for
the
months
of
January,
29
February,
and
March.
30
(4)
On
or
before
July
10
for
the
months
of
April,
May,
and
31
June.
32
Sec.
2.
Section
123.184,
subsection
1,
Code
2025,
is
amended
33
to
read
as
follows:
34
1.
a.
Each
Except
as
provided
in
paragraph
“b”
,
a
class
35
-1-
LSB
2303SV
(1)
91
ns/ns
1/
4
S.F.
631
“A”
wine
permit
holder
on
or
before
the
tenth
day
of
each
1
calendar
month
commencing
on
the
tenth
day
of
the
calendar
2
month
following
the
month
in
which
the
person
is
issued
a
3
permit,
shall
make
a
report
under
oath
to
the
department
4
electronically,
or
in
a
manner
prescribed
by
the
director,
5
showing
the
exact
number
of
gallons
of
wine
and
fractional
6
parts
of
gallons
sold
by
that
permit
holder
during
the
7
preceding
calendar
month.
The
report
also
shall
state
whatever
8
reasonable
additional
information
the
director
requires.
The
9
permit
holder
at
the
time
of
filing
this
report
shall
pay
to
10
the
department
the
amount
of
tax
due
at
the
rate
fixed
in
11
section
123.183
.
12
b.
A
class
“A”
wine
permit
holder
who
reasonably
expects
to
13
be
liable
for
not
more
than
two
thousand
five
hundred
dollars
14
in
wine
gallonage
tax
for
the
twelve-month
period
beginning
15
July
1
and
ending
June
30,
and
who
was
liable
for
not
more
than
16
two
thousand
five
hundred
dollars
in
wine
gallonage
tax
in
the
17
immediately
preceding
twelve-month
period
beginning
July
1
and
18
ending
June
30,
may
file
reports
and
pay
taxes
as
described
in
19
paragraph
“a”
on
a
quarterly
basis
according
to
the
following
20
schedule:
21
(1)
On
or
before
October
10
for
the
months
of
July,
August,
22
and
September.
23
(2)
On
or
before
January
10
for
the
months
of
October,
24
November,
and
December.
25
(3)
On
or
before
April
10
for
the
months
of
January,
26
February,
and
March.
27
(4)
On
or
before
July
10
for
the
months
of
April,
May,
and
28
June.
29
c.
A
penalty
of
ten
percent
of
the
amount
of
the
tax
shall
30
be
assessed
and
collected
if
the
report
required
to
be
filed
31
pursuant
to
this
subsection
is
not
filed
and
the
tax
paid
32
within
the
time
required
by
this
subsection
.
33
Sec.
3.
EFFECTIVE
DATE.
This
Act
takes
effect
January
1,
34
2026.
35
-2-
LSB
2303SV
(1)
91
ns/ns
2/
4
S.F.
631
EXPLANATION
1
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
2
the
explanation’s
substance
by
the
members
of
the
general
assembly.
3
Under
current
law,
class
“A”
and
special
class
“A”
beer
4
permit
holders
are
required
to
submit
barrel
tax
reports
and
5
payments
to
the
department
of
revenue
(department)
on
or
before
6
the
10th
day
of
each
month.
The
beer
barrel
tax
rate
is
$5.89
7
for
every
31-gallon
barrel,
and
the
fractional
equivalent
for
a
8
portion
of
a
barrel,
on
all
beer
manufactured
for
sale
and
sold
9
in
this
state
at
wholesale,
all
beer
imported
into
this
state
10
for
sale
at
wholesale
and
sold
in
this
state
at
wholesale,
and
11
(for
special
class
“A”
beer
permittees)
all
beer
manufactured
12
for
consumption
on
the
premises
and
all
beer
sold
at
retail
at
13
the
manufacturing
premises
for
consumption
off
the
premises.
14
Beer
sold
out-of-state
by
class
“A”
and
special
class
“A”
beer
15
permit
holders
or
sold
to
another
class
“A”
beer
permit
holder
16
is
not
subject
to
the
barrel
tax.
17
Under
current
law,
a
class
“A”
wine
permit
holder
is
18
similarly
required
to
report
on
and
pay
the
wine
gallonage
tax
19
to
the
department
on
or
before
the
10th
day
each
month
on
all
20
wine
manufactured
for
sale
and
sold
in
this
state
at
wholesale
21
and
wine
imported
into
this
state
for
sale
at
wholesale
and
22
sold
in
this
state
at
wholesale.
The
wine
gallonage
tax
rate
23
is
$1.75
per
gallon
and
the
fractional
equivalent
for
a
portion
24
of
a
gallon.
Wine
sold
to
another
class
“A”
wine
permittee
or
25
to
a
distributor
outside
of
the
state
is
not
subject
to
the
26
wine
gallonage
tax.
27
This
bill
allows
class
“A”
and
special
class
“A”
beer
permit
28
holders
and
class
“A”
wine
permit
holders
who
reasonably
expect
29
to
be
liable
for
not
more
than
$2,500
in
beer
barrel
tax
or
wine
30
gallonage
tax,
respectively,
for
the
12-month
period
beginning
31
July
1
and
ending
June
30,
and
who
were
liable
for
not
more
than
32
$2,500
in
beer
barrel
tax
or
wine
gallonage
tax,
respectively,
33
in
the
immediately
preceding
12-month
period,
to
file
reports
34
and
pay
taxes
to
the
department
on
or
before
the
10th
day
35
-3-
LSB
2303SV
(1)
91
ns/ns
3/
4
S.F.
631
following
the
end
of
each
quarter,
as
specified
in
the
bill.
1
The
bill
takes
effect
January
1,
2026.
2
-4-
LSB
2303SV
(1)
91
ns/ns
4/
4