Iowa DTC compliance

Compliance reference

• volume_limit_basis

  Preliminary

  per_winery_per_year

• excise_tax_collected_by

  Preliminary

  shipper

• sales_tax_collected_by

  Cross-source verified

  shipper

• permit_required

  Cross-source verified

  true

• common_carrier_allowed

  Single source

  true

• age_verification_required

  Cross-source verified

  true

• reporting_frequency

  Cross-source verified

  semi_annual

• permit_term_years

  Cross-source verified

  1

• permit_expiration_anchor

  Cross-source verified

  anniversary

• reporting_frequency_threshold_gallons

  Single source

  0

• permit_fee_usd

  Cross-source verified

  25

• direct_ship_allowed

  Preliminary

  true

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Iowa Code §123.56 Native wine; requires Class A wine permit Direct Shipping License or Permit: Iowa Code §123.56 3. A manufacturer of native wines may ship wine in closed containers to individual purchasers inside this state by obtaining a wine direct shipper license pursuant to §123.187. Type of Alcohol and Whether License or Permit Required: Iowa Code §123.187 Wine; requires wine direct shipper license Direct Shipping License or Permit: Iowa Code §123.187 1. A wine manufacturer licensed or permitted pursuant to laws regulating alcoholic beverages in this state or another state may apply for a wine direct shipper permit, as provided in this section. For the purposes of this section, a “wine manufacturer” means a person who processes the fruit, vegetables, dandelions, clover, honey, or any combination of these ingredients, by fermentation into wines. 2. a. Only a wine manufacturer that holds a wine direct shipper permit issued pursuant to this section shall sell wine at retail for direct shipment to any person within this state. This section shall not prohibit an authorized retail licensee or permittee from delivering wine pursuant to §123.46A. b. A wine manufacturer applying for a wine direct shipper permit shall submit an application for the permit electronically, or in a manner prescribed by the administrator, accompanied by a true copy of the manufacturer's current alcoholic beverage license or permit issued by the state where the manufacturer is primarily located and a copy of the manufacturer's basic permit issued by the alcohol and tobacco tax and trade bureau of the U.S. department of the treasury. c. An application submitted pursuant to paragraph “b” shall be accompanied by a permit fee in the amount of $25. d. An application submitted pursuant to paragraph “a” shall also be accompanied by a bond in the amount of $5,000 in the form prescribed and furnished by the division with good and sufficient sureties to be approved by the division conditioned upon compliance with this chapter. However, a wine manufacturer that has submitted a bond pursuant to §123.175, subsection 2, paragraph “g”, shall not be required to provide a bond as provided in this paragraph. e. A permit issued pursuant to this section may be renewed annually by submitting a renewal application with the administrator in a manner prescribed by the administrator, accompanied by the $25 permit fee. 3. The direct shipment of wine pursuant to this section shall be subject to the following requirements and restrictions: a. Wine shall only be shipped to a resident of this state who is at least 21 years of age, for the resident's personal use and consumption and not for resale. b. Wine subject to direct shipping shall be properly registered with the federal alcohol and tobacco tax and trade bureau, and fermented on the winery premises of the wine direct shipper permittee. c. All containers of wine shipped directly to a resident of this state shall be conspicuously labeled with the words “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY” or shall be conspicuously labeled with alternative wording preapproved by the administrator. d. All containers of wine shipped directly to a resident of this state shall be shipped by a holder of a wine carrier permit as provided in §123.188. e. Shipment of wine pursuant to this subsection does not require a refund value for beverage container control purposes under chapter 455C. 4. A wine direct shipper permittee shall remit to the division an amount equivalent to the wine gallonage tax on wine subject to direct shipment at the rate specified in §123.183 for deposit as provided in §123.183, subsections 2 and 3. The amount shall be remitted at the time and in the manner provided in §123.184, subsection 2, and the 10% penalty specified therein shall be applicable. 5. A wine direct shipper permittee shall be deemed to have consented to the jurisdiction of the division or any other agency or court in this state concerning enforcement of this section and any related laws, rules, or regulations. A permit holder shall allow the division to perform an audit of shipping records upon request. 6. [Deleted by Acts 2019 (88 G.A.) ch. 113, S.F. 618, § 60, eff. July 1, 2019.] 7. A violation of this section shall subject the permittee to the general penalties provided in this chapter and shall constitute grounds for imposition of a civil penalty or suspension or revocation of the permit pursuant to §123.39.

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.