A bill for an act concerning the beer barrel tax.

This bill changes Iowa's tax on beer sold wholesale by creating separate rates for domestic and imported beer. It imposes a $1.86 tax per 31-gallon barrel for beer manufactured in the U.S. ("domestic brewery") and a $5.89 tax per barrel for beer imported from outside the U.S. ("foreign import beer"). The tax applies to class "A" beer permittees (wholesale sellers) and special class "A" permittees (retail sellers at manufacturing sites), but excludes beer shipped out of state or sold between permittees. This policy directly affects breweries and distributors selling beer within Iowa.