Bill

Bill > SSB3062


IA SSB3062

IA SSB3062
A bill for an act concerning the beer barrel tax.(See SF 2291.)


summary

Introduced
01/22/2026
In Committee
01/22/2026
Crossed Over
Passed
Dead

Introduced Session

91st General Assembly

Bill Summary

Under current law, class “A” beer permittees pay $5.89 to the department of revenue on every 31-gallon barrel of beer manufactured for sale or sold in this state at wholesale and S.F. _____ on all beer imported into this state for sale at wholesale and sold in this state at wholesale. Special class “A” beer permittees pay a like amount on all beer manufactured for consumption on the premises and on all beer sold at retail at the manufacturing premises for consumption off the premises. Other quantities and fractional parts of a barrel are taxed at a proportional rate. This bill instead requires a class “A” or special class “A” beer permittee to pay $5.89 for every 31-gallon barrel of foreign import beer, defined in the bill, and $1.86 for every 31-gallon barrel of beer manufactured in an American brewery, defined in the bill, and at a like rate for any other quantity or for the fractional part of a barrel.

Committee Categories

Business and Industry

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Commerce (Senate)

Last Action

Committee report approving bill, renumbered as SF 2291. (on 02/11/2026)

bill text


bill summary

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bill summary

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