§ 123.183 — Wine gallonage tax and related funds

Iowa § 123.183

• Jurisdiction: Iowa
• Title IV: PUBLIC HEALTH
• Ch. 123: ALCOHOLIC BEVERAGE CONTROL

Text

1. a. In addition to the annual permit fee to be paid by each class “A” wine permittee, a
wine gallonage tax shall be levied and collected from each class “A” wine permittee on all of
the following:
(1) All wine manufactured for sale and sold in this state at wholesale.
(2) Allwineimportedintothisstateforsaleatwholesaleandsoldinthisstateatwholesale.
(3) The direct shipment of wine pursuant to section 123.187.

(4) The sale of wine at auction pursuant to section 123.173C to a retail alcohol license
holder.
b. The rate of the wine gallonage tax is one dollar and seventy-five cents for each wine
gallon. The same rate shall apply for the fractional parts of a wine gallon. The wine gallonage
tax shall not be levied or collected on wine sold by one class “A” wine permittee to another
class “A” wine permittee or on wine that is sold by a class “A” wine permittee to a distributor
outside of the state.
2. a. Revenue collected pursuant to subsection 1 shall be deposited in the wine gallonage
tax fund as created in this section.
b. (1) A wine gallonage tax fund is created in the office of the treasurer of state.
(2) Moneys deposited in the fund are appropriated as follows:
(a) To the midwest grape and wine industry institute at Iowa state university of science
and technology, two hundred fifty thousand dollars.
(b) To the economic development authority for purposes of section 15E.117, the balance
of moneys in the fund after the appropriation in subparagraph division (a).
(3) Moneysinthefundandmoneysappropriatedfromthefundpursuanttosubparagraph
(2) are not subject to reversion under section 8.33.
3. The revenue collected from the wine gallonage tax on wine imported into this state for
sale at wholesale and sold in this state at wholesale, and on wine subject to direct shipment
as provided in section 123.187 by a wine manufacturer licensed or permitted pursuant to
laws regulating alcoholic beverages in another state, shall be deposited in the beer and liquor
control fund created in section 123.17.