A bill for an act relating to the sale and distribution of beer, including by providing for the direct shipment of beer, levying a barrel tax, providing fees, making penalties applicable, and including effective date provisions.

This Iowa bill establishes a new "beer direct shipper permit" allowing breweries to sell and ship beer directly to consumers within the state and to out-of-state customers (if permitted by that state's laws). It imposes a $5.89 barrel tax on beer sold or shipped under this permit and requires quarterly tax reporting for direct shipments. The permit is available to breweries with valid federal and state licenses, with a limit of 30,000 barrels annually for direct sales. The bill modifies existing beer permit rules but does not affect current wine shipping regulations.