A bill for an act concerning the beer barrel tax, and including effective date provisions.

Summary

The bill changes Iowa's beer barrel tax so that breweries located in the United States pay $1.86 per 31‑gallon barrel, while beer imported from abroad is taxed at $5.89 per barrel. It applies to all Class “A” and special Class “A” permit holders for wholesale sales and on‑premises consumption, but not to shipments out of state or transfers between permittees. The change takes effect only after the state revenue director publishes a notice that the federal Treasury has approved the differential rates.

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