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Bill > SF631
IA SF631
A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions.(Formerly SSB 1213.)
summary
Introduced
04/17/2025
04/17/2025
In Committee
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
Under current law, class “A” and special class “A” beer permit holders are required to submit barrel tax reports and payments to the department of revenue (department) on or before the 10th day of each month. The beer barrel tax rate is $5.89 for every 31-gallon barrel, and the fractional equivalent for a portion of a barrel, on all beer manufactured for sale and sold in this state at wholesale, all beer imported into this state for sale at wholesale and sold in this state at wholesale, and (for special class “A” beer permittees) all beer manufactured for consumption on the premises and all beer sold at retail at the manufacturing premises for consumption off the premises. Beer sold out-of-state by class “A” and special class “A” beer permit holders or sold to another class “A” beer permit holder is not subject to the barrel tax. Under current law, a class “A” wine permit holder is similarly required to report on and pay the wine gallonage tax to the department on or before the 10th day each month on all wine manufactured for sale and sold in this state at wholesale and wine imported into this state for sale at wholesale and sold in this state at wholesale. The wine gallonage tax rate is $1.75 per gallon and the fractional equivalent for a portion of a gallon. Wine sold to another class “A” wine permittee or to a distributor outside of the state is not subject to the wine gallonage tax. This bill allows class “A” and special class “A” beer permit holders and class “A” wine permit holders who reasonably expect to be liable for not more than $2,500 in beer barrel tax or wine gallonage tax, respectively, for the 12-month period beginning July 1 and ending June 30, and who were liable for not more than $2,500 in beer barrel tax or wine gallonage tax, respectively, in the immediately preceding 12-month period, to file reports and pay taxes to the department on or before the 10th day following the end of each quarter, as specified in the bill. The bill takes effect January 1, 2026.
AI Summary
This bill modifies the reporting and tax payment requirements for beer and wine permit holders in Iowa. Currently, class "A" and special class "A" beer permit holders and class "A" wine permit holders must submit monthly tax reports and payments to the department of revenue. The bill introduces a quarterly reporting option for permit holders who reasonably expect to owe $2,500 or less in beer barrel or wine gallonage taxes for a 12-month period, and who were liable for $2,500 or less in taxes in the previous 12-month period. These qualifying permit holders can now file reports and make tax payments quarterly instead of monthly, with specific due dates for each quarter (October 10, January 10, April 10, and July 10). This change aims to reduce administrative burden for smaller permit holders by allowing less frequent tax reporting while maintaining the same overall tax collection requirements. The bill will take effect on January 1, 2026, giving businesses time to prepare for the new reporting schedule. The existing penalty of 10% for late or missed reports remains in place.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Ways & Means (S)
Last Action
Withdrawn. S.J. 871. (on 04/23/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF631 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF631.html |
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