Bill > HF2670

Introduced Session

This bill allows for the direct shipment of alcoholic liquor within the state. New Code section 123.42A provides for the direct shipment of alcoholic liquor and provides for an alcoholic liquor direct shipper license. An alcoholic liquor direct shipper licensee may sell and ship any amount of alcoholic liquor to any person who is at least 21 years of age for personal use and not for resale if the licensee produces in, or imports into, the United States 150,000 proof gallons or fewer of distilled spirits per calendar year. If the licensee produces or imports more than 150,000 proof gallons of distilled spirits, a licensee may sell and ship up to nine liters of alcoholic liquor per calendar year to a person 21 years of age or older. Provisions governing the direct shipment of wine and the wine direct shipper permit are generally made applicable to the new Code section providing for the direct shipment of alcoholic liquor. The new Code section requires all alcoholic liquor subject to direct shipping to be properly registered with the department of revenue (department) and that products which are not listed for sale by the department must be registered to include information on the name of the manufacturer, the name of the brand, the standard of fill, the wholesale price, and other information as requested by the department. The new Code section also requires each alcoholic liquor direct shipper licensee to make a monthly report to the department that lists the products and quantities shipped directly to residents of this state in the preceding month, the name and address of the individuals to whom the alcoholic liquor was sold in each sale, the wholesale price of the alcoholic liquor sold, the purchase price and taxes charged of the alcoholic liquor sold, the alcoholic beverage carrier permittee who delivered each shipment, and documents filed by the licensee with the alcohol and tobacco tax and trade bureau of the United States department of treasury for the preceding month, including all production, storage, and processing reports. Finally, the new Code section provides that an alcoholic liquor direct shipper licensee shall remit an amount to the department depending on whether the alcoholic liquor shipped is listed for sale by the department. If the alcoholic liquor is listed for sale by the department, the permittee shall remit to the department an amount equivalent to 50 percent of the wholesale price paid by the department for the alcoholic liquor. If the alcoholic liquor is not listed for sale by the department, the permittee shall remit to the department an amount equivalent to 50 percent of the wholesale price of the alcoholic liquor as registered with the department. The bill provides that a penalty of 10 percent of the amount due shall be assessed and collected if the amount required to be paid to the department as provided by the bill is not paid within the time required. The bill allows a manufacturer of alcoholic liquor and a native distillery to ship alcoholic liquor or native distilled spirits, as applicable, to individual purchasers inside this state by obtaining an alcoholic liquor direct shipper license as established in the bill. Code section 123.188, providing for a wine carrier permit, is amended to provide for the direct shipment of alcoholic liquor as provided by the bill. The bill takes effect January 1, 2025.

AI Summary

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No sponsors listed

Other Sponsors (1)

Introduced, placed on Ways and Means calendar. H.J. 629. (on 03/20/2024)

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Official Document