Iowa HSB309 revises the beer barrel tax rates for domestic and foreign import beer.
Iowa HSB309 amends the beer barrel tax rates for beer permittees. It sets a tax of $1.86 for every 31-gallon barrel of beer manufactured in a domestic brewery and $5.89 for every 31-gallon barrel of foreign import beer. The tax applies to beer manufactured for sale or sold in the state at wholesale, and for beer imported into the state for sale at wholesale and sold in the state at wholesale. The tax does not apply to beer shipped outside the state or sold to another beer permittee.
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