Iowa HSB273 modifies beer barrel and wine gallonage tax reporting and payment schedules for certain permit holders.

Iowa HSB273 changes the reporting and payment schedule for beer barrel and wine gallonage taxes for class "A" and special class "A" beer permit holders and class "A" wine permit holders. These permit holders, who expect to owe no more than $2,500 in taxes over a 12-month period, can file reports and pay taxes quarterly. The new schedule requires reports and payments by October 10 for July-September, January 10 for October-December, April 10 for January-March, and July 10 for April-June. The bill takes effect January 1, 2026.

Iowa HSB273 modifies beer barrel and wine gallonage tax reporting and payment schedules for certain permit holders.

Iowa HSB273 changes the reporting and payment schedule for beer barrel and wine gallonage taxes for class "A" and special class "A" beer permit holders and class "A" wine permit holders. These permit holders, who expect to owe no more than $2,500 in taxes over a 12-month period, can file reports and pay taxes quarterly. The new schedule requires reports and payments by October 10 for July-September, January 10 for October-December, April 10 for January-March, and July 10 for April-June. The bill takes effect January 1, 2026.