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House File 83 - IntroducedA Bill ForAn Act 1providing for the direct shipment of alcoholic liquor
2and including effective date provisions.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 123.28, subsection 5, Code 2023, is
2amended to read as follows:
35. This section does not affect the right of a retail
4alcohol license holder to purchase, possess, or transport
5alcoholic liquors subject to this chapter. In addition, this
6section shall not impact the direct shipment of alcoholic
7liquor as regulated by section 123.42A.
8 Sec. 2. Section 123.32, subsection 1, paragraph b, Code
92023, is amended by adding the following new subparagraph:
10 NEW SUBPARAGRAPH. (4A) An alcoholic liquor direct shipper
11license as provided in section 123.42A.
12 Sec. 3. Section 123.32, subsection 1, paragraph b,
13subparagraph (10), Code 2023, is amended to read as follows:
14(10) A wine An alcoholic beverage carrier permit as provided
15in section 123.188.
16 Sec. 4. Section 123.41, subsection 1, Code 2023, is amended
17to read as follows:
181. Each completed application to obtain or renew a
19manufacturer’s license shall be submitted to the division
20electronically, or in a manner prescribed by the administrator,
21and shall be accompanied by a fee of three hundred dollars
22payable to the division. The administrator may in accordance
23with this chapter grant and issue to a manufacturer a
24manufacturer’s license, valid for a one-year period after date
25of issuance, which shall allow the manufacture, storage, and
26wholesale disposition and sale of alcoholic liquors to the
27division and to customers outside of the state pursuant to the
28laws of that jurisdiction.
29 Sec. 5. Section 123.41, Code 2023, is amended by adding the
30following new subsection:
31 NEW SUBSECTION. 1A. A manufacturer of alcoholic liquor
32may ship alcoholic liquor in closed containers to individual
33purchasers inside this state by obtaining an alcoholic liquor
34direct shipper license pursuant to section 123.42A.
35 Sec. 6. NEW SECTION. 123.42A Direct shipment of alcoholic
-1-1liquor — license and requirements.
21. An alcoholic liquor manufacturer licensed or permitted
3pursuant to laws regulating alcoholic beverages in this state
4or another state may apply for an alcoholic liquor direct
5shipper license, as provided in this section. For the purposes
6of this section, an “alcoholic liquor manufacturer” means a
7business with an operating still which distills spirits, barrel
8matures spirits for a period of two years on the licensed
9premises of the distillery where matured, or blends or mixes
10spirits comprised solely of spirits distilled or barrel matured
11for a period of two years on the licensed premises of the
12distillery, and which, combining all production facilities
13of the business, produces and manufactures not more than one
14hundred thousand proof gallons of native distilled spirits on
15an annual basis.
162. a. Only an alcoholic liquor manufacturer that holds
17an alcoholic liquor direct shipper license issued pursuant to
18this section shall sell alcoholic liquor at retail for direct
19shipment to any person within this state. This section shall
20not prohibit an authorized retail licensee or permittee from
21delivering alcoholic liquor pursuant to section 123.46A.
22b. An alcoholic liquor manufacturer applying for an
23alcoholic liquor direct shipper license shall submit an
24application for the license electronically, or in a manner
25prescribed by the administrator, accompanied by a true copy
26of the manufacturer’s current alcoholic beverage license or
27permit issued by the state where the manufacturer is primarily
28located, a copy of the manufacturer’s basic permit issued by
29the alcohol and tobacco tax and trade bureau of the United
30States department of the treasury, and documents filed by the
31manufacturer with the alcohol and tobacco tax and trade bureau
32of the United States department of the treasury that show the
33total number of proof gallons of distilled spirits produced and
34manufactured by the manufacturer for the preceding calendar
35year.
-2- 1c. An application submitted pursuant to paragraph “b” shall
2be accompanied by a license fee in the amount of twenty-five
3dollars.
4d. A license issued pursuant to this section may be
5renewed annually by submitting a renewal application with the
6administrator in a manner prescribed by the administrator,
7accompanied by the twenty-five dollar license fee.
83. The direct shipment of alcoholic liquor pursuant to this
9section shall be subject to the following requirements and
10restrictions:
11a. Alcoholic liquor shall only be shipped to a resident of
12this state who is at least twenty-one years of age, for the
13resident’s personal use and consumption and not for resale.
14b. Alcoholic liquor subject to direct shipping shall be
15properly registered with the federal alcohol and tobacco tax
16and trade bureau, and manufactured on the licensed premises of
17the alcoholic liquor direct shipper licensee.
18c. Alcoholic liquor subject to direct shipping shall
19be properly registered with the division. Products which
20are not listed for sale by the division must be registered
21electronically with the division for direct shipping. This
22registration will include the name of the manufacturer, the
23name of the brand, the standard of fill, the wholesale price,
24and other information as requested by the division. The
25registration shall be updated as necessary to ensure the
26division possesses an accurate, current registration.
27d. All containers of alcoholic liquor shipped directly to a
28resident of this state shall be conspicuously labeled with the
29words “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER
30REQUIRED FOR DELIVERY” or shall be conspicuously labeled with
31alternative wording preapproved by the administrator.
32e. All containers of alcoholic liquor shipped directly
33to a resident of this state shall be shipped by a holder of
34an alcoholic beverage carrier permit as provided in section
35123.188.
-3- 1f. Shipment of alcoholic liquor pursuant to this subsection
2does not require a refund value for beverage container control
3purposes under chapter 455C.
44. An alcoholic liquor direct shipper licensee shipping
5alcoholic liquor to this state shall remit the following amount
6to the division in a manner as directed by the division:
7a. For alcoholic liquor that is listed for sale by the
8division, an amount equivalent to fifty percent of the listed
9wholesale price.
10b. For alcoholic liquor that is not listed for sale
11by the division, an amount equivalent to fifty percent of
12the wholesale price as registered with the division under
13subsection 3.
145. Each alcoholic liquor direct shipper licensee shall make
15a report under oath to the division electronically, or in a
16manner prescribed by the administrator, on or before the tenth
17day of each month, which includes the following information:
18a. The products and quantities shipped directly to residents
19of this state in the preceding month.
20b. The name and address of the individuals to whom the
21alcoholic liquor was sold in each sale.
22c. The wholesale price of the alcoholic liquor sold.
23d. The purchase price of the alcoholic liquor sold and
24the amount of taxes charged to the individual purchasing the
25alcoholic liquor.
26e. The alcoholic beverage carrier permittee who delivered
27the shipment.
28f. All documents filed by the alcoholic liquor direct
29shipper licensee with the alcohol and tobacco tax and trade
30bureau of the United States department of treasury for the
31preceding month, including all production, storage, and
32processing reports.
336. The license holder at the time of filing the report as
34required by subsection 5 shall pay to the division the amount
35as required pursuant to subsection 4. A penalty of ten percent
-4-1of the amount due shall be assessed and collected if the report
2required to be filed pursuant to this section and the amount
3required to be paid as provided by subsection 4 is not filed
4and the amount paid within the time required by this section.
57. An alcoholic liquor direct shipper licensee shall be
6deemed to have consented to the jurisdiction of the division or
7any other agency or court in this state concerning enforcement
8of this section and any related laws, rules, or regulations. A
9license holder shall allow the division to perform an audit of
10shipping records upon request.
118. A violation of this section shall subject the licensee
12to the general penalties provided in this chapter and shall
13constitute grounds for imposition of a civil penalty or
14suspension or revocation of the license pursuant to section
15123.39.
16 Sec. 7. Section 123.43A, subsection 2, Code 2023, is amended
17to read as follows:
182. A native distillery shall not sell more than nine
19liters per person per day, of native distilled spirits on
20the premises of the native distillery. However, a native
21distillery shall not directly may ship native distilled spirits
22for sale at retail manufactured by the native distillery in
23closed containers to individual purchasers inside the state by
24obtaining an alcoholic liquor direct shipper license pursuant
25to section 123.42A. The native distillery shall maintain
26records of individual purchases of native distilled spirits at
27the native distillery for three years.
28 Sec. 8. Section 123.43A, subsection 7, Code 2023, is amended
29to read as follows:
307. A native distillery may sell the native distilled spirits
31it manufactures to customers outside the state, pursuant to the
32laws of that jurisdiction.
33 Sec. 9. Section 123.46A, subsection 5, Code 2023, is amended
34to read as follows:
355. Nothing in this section shall impact the direct shipment
-5-1of alcoholic liquor as regulated by section 123.42A or the
2direct shipment of wine as regulated by section 123.187.
3 Sec. 10. Section 123.187, subsection 3, paragraph d, Code
42023, is amended to read as follows:
5d. All containers of wine shipped directly to a resident of
6this state shall be shipped by a holder of a wine an alcoholic
7beverage carrier permit as provided in section 123.188.
8 Sec. 11. Section 123.188, subsections 1, 2, and 4, Code
92023, are amended to read as follows:
101. A person desiring to deliver alcoholic liquor subject
11to direct shipment within this state pursuant to section
12123.42A and wine subject to direct shipment within this state
13pursuant to section 123.187 shall submit an application for a
14wine an alcoholic beverage carrier permit electronically, or
15in a manner prescribed by the administrator, which shall be
16accompanied by a fee in the amount of one hundred dollars.
172. The administrator may in accordance with this chapter
18issue a wine an alcoholic beverage carrier permit which shall
19be valid for one year from the date of issuance unless it is
20sooner suspended or revoked for a violation of this chapter.
214. The delivery of alcoholic liquor and wine pursuant to
22this section shall be subject to the following requirements and
23restrictions:
24a. A wine An alcoholic beverage carrier permittee shall not
25deliver alcoholic liquor or wine to any person under twenty-one
26years of age, or to any person who either is or appears to be in
27an intoxicated state or condition.
28b. A wine An alcoholic beverage carrier permittee shall
29obtain valid proof of identity and age prior to delivery,
30and shall obtain the signature of an adult as a condition of
31delivery.
32c. A wine An alcoholic beverage carrier permittee shall
33maintain records of alcoholic liquor and wine shipped which
34include the permit number and name of the alcoholic liquor
35and wine manufacturer, quantity of alcoholic liquor and wine
-6-1shipped, recipient’s name and address, and an electronic or
2paper form of signature from the recipient of the alcoholic
3liquor and wine. Records shall be submitted to the division
4on a monthly basis in a form and manner to be determined by the
5division.
6 Sec. 12. EFFECTIVE DATE. This Act takes effect January 1,
72024.
8EXPLANATION
9The inclusion of this explanation does not constitute agreement with
10the explanation’s substance by the members of the general assembly.
11This bill allows for the direct shipment of alcoholic liquor
12within the state.
13New Code section 123.42A provides for the direct shipment of
14alcoholic liquor and provides for an alcoholic liquor direct
15shipper license. The bill provides that only alcoholic liquor
16manufacturers that produce and manufacture not more than
17100,000 proof gallons of native distilled spirits on an annual
18basis are eligible for this license. Provisions governing the
19direct shipment of wine and the wine direct shipper permit are
20generally made applicable to the new Code section providing
21for the direct shipment of alcoholic liquor. In addition to
22these requirements, the new Code section requires all alcoholic
23liquor subject to direct shipping to be properly registered
24with the alcoholic beverages division and that products which
25are not listed for sale by the division must be registered
26to include information on the name of the manufacturer, the
27name of the brand, the standard of fill, the wholesale price,
28and other information as requested by the division. The
29new Code section also requires each alcoholic liquor direct
30shipper licensee to make a monthly report to the alcoholic
31beverages division that lists the products and quantities
32shipped directly to residents of this state in the preceding
33month, the name and address of the individuals to whom the
34alcoholic liquor was sold in each sale, the wholesale price of
35the alcoholic liquor sold, the purchase price and taxes charged
-7-1of the alcoholic liquor sold, the alcoholic beverage carrier
2permittee who delivered each shipment, and documents filed by
3the licensee with the alcohol and tobacco tax and trade bureau
4of the United States department of treasury for the preceding
5month, including all production, storage, and processing
6reports. Finally, the new Code section provides that an
7alcoholic liquor direct shipper licensee shall remit an amount
8to the alcoholic beverages division depending on whether the
9alcoholic liquor shipped is listed for sale by the division.
10If the alcoholic liquor is listed for sale by the division, the
11permittee shall remit to the division an amount equivalent to
1250 percent of the wholesale price paid by the division for the
13alcoholic liquor. If the alcoholic liquor is not listed for
14sale by the division, the permittee shall remit to the division
15an amount equivalent to 50 percent of the wholesale price of
16the alcoholic liquor as registered with the division. The bill
17provides that a penalty of 10 percent of the amount due shall
18be assessed and collected if the amount required to be paid to
19the division as provided by the bill is not paid within the
20time required.
21The bill allows a manufacturer of alcoholic liquor and a
22native distillery to ship alcoholic liquor or native distilled
23spirits, as applicable, to individual purchasers inside this
24state by obtaining an alcoholic liquor direct shipper license
25as established in the bill.
26Code section 123.188, providing for a wine carrier permit,
27is amended to provide for the direct shipment of alcoholic
28liquor as provided by the bill.
29The bill takes effect January 1, 2024.
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2and including effective date provisions.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 123.28, subsection 5, Code 2023, is
2amended to read as follows:
35. This section does not affect the right of a retail
4alcohol license holder to purchase, possess, or transport
5alcoholic liquors subject to this chapter. In addition, this
6section shall not impact the direct shipment of alcoholic
7liquor as regulated by section 123.42A.
8 Sec. 2. Section 123.32, subsection 1, paragraph b, Code
92023, is amended by adding the following new subparagraph:
10 NEW SUBPARAGRAPH. (4A) An alcoholic liquor direct shipper
11license as provided in section 123.42A.
12 Sec. 3. Section 123.32, subsection 1, paragraph b,
13subparagraph (10), Code 2023, is amended to read as follows:
14(10) A wine An alcoholic beverage carrier permit as provided
15in section 123.188.
16 Sec. 4. Section 123.41, subsection 1, Code 2023, is amended
17to read as follows:
181. Each completed application to obtain or renew a
19manufacturer’s license shall be submitted to the division
20electronically, or in a manner prescribed by the administrator,
21and shall be accompanied by a fee of three hundred dollars
22payable to the division. The administrator may in accordance
23with this chapter grant and issue to a manufacturer a
24manufacturer’s license, valid for a one-year period after date
25of issuance, which shall allow the manufacture, storage, and
26wholesale disposition and sale of alcoholic liquors to the
27division and to customers outside of the state pursuant to the
28laws of that jurisdiction.
29 Sec. 5. Section 123.41, Code 2023, is amended by adding the
30following new subsection:
31 NEW SUBSECTION. 1A. A manufacturer of alcoholic liquor
32may ship alcoholic liquor in closed containers to individual
33purchasers inside this state by obtaining an alcoholic liquor
34direct shipper license pursuant to section 123.42A.
35 Sec. 6. NEW SECTION. 123.42A Direct shipment of alcoholic
-1-1liquor — license and requirements.
21. An alcoholic liquor manufacturer licensed or permitted
3pursuant to laws regulating alcoholic beverages in this state
4or another state may apply for an alcoholic liquor direct
5shipper license, as provided in this section. For the purposes
6of this section, an “alcoholic liquor manufacturer” means a
7business with an operating still which distills spirits, barrel
8matures spirits for a period of two years on the licensed
9premises of the distillery where matured, or blends or mixes
10spirits comprised solely of spirits distilled or barrel matured
11for a period of two years on the licensed premises of the
12distillery, and which, combining all production facilities
13of the business, produces and manufactures not more than one
14hundred thousand proof gallons of native distilled spirits on
15an annual basis.
162. a. Only an alcoholic liquor manufacturer that holds
17an alcoholic liquor direct shipper license issued pursuant to
18this section shall sell alcoholic liquor at retail for direct
19shipment to any person within this state. This section shall
20not prohibit an authorized retail licensee or permittee from
21delivering alcoholic liquor pursuant to section 123.46A.
22b. An alcoholic liquor manufacturer applying for an
23alcoholic liquor direct shipper license shall submit an
24application for the license electronically, or in a manner
25prescribed by the administrator, accompanied by a true copy
26of the manufacturer’s current alcoholic beverage license or
27permit issued by the state where the manufacturer is primarily
28located, a copy of the manufacturer’s basic permit issued by
29the alcohol and tobacco tax and trade bureau of the United
30States department of the treasury, and documents filed by the
31manufacturer with the alcohol and tobacco tax and trade bureau
32of the United States department of the treasury that show the
33total number of proof gallons of distilled spirits produced and
34manufactured by the manufacturer for the preceding calendar
35year.
-2- 1c. An application submitted pursuant to paragraph “b” shall
2be accompanied by a license fee in the amount of twenty-five
3dollars.
4d. A license issued pursuant to this section may be
5renewed annually by submitting a renewal application with the
6administrator in a manner prescribed by the administrator,
7accompanied by the twenty-five dollar license fee.
83. The direct shipment of alcoholic liquor pursuant to this
9section shall be subject to the following requirements and
10restrictions:
11a. Alcoholic liquor shall only be shipped to a resident of
12this state who is at least twenty-one years of age, for the
13resident’s personal use and consumption and not for resale.
14b. Alcoholic liquor subject to direct shipping shall be
15properly registered with the federal alcohol and tobacco tax
16and trade bureau, and manufactured on the licensed premises of
17the alcoholic liquor direct shipper licensee.
18c. Alcoholic liquor subject to direct shipping shall
19be properly registered with the division. Products which
20are not listed for sale by the division must be registered
21electronically with the division for direct shipping. This
22registration will include the name of the manufacturer, the
23name of the brand, the standard of fill, the wholesale price,
24and other information as requested by the division. The
25registration shall be updated as necessary to ensure the
26division possesses an accurate, current registration.
27d. All containers of alcoholic liquor shipped directly to a
28resident of this state shall be conspicuously labeled with the
29words “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER
30REQUIRED FOR DELIVERY” or shall be conspicuously labeled with
31alternative wording preapproved by the administrator.
32e. All containers of alcoholic liquor shipped directly
33to a resident of this state shall be shipped by a holder of
34an alcoholic beverage carrier permit as provided in section
35123.188.
-3- 1f. Shipment of alcoholic liquor pursuant to this subsection
2does not require a refund value for beverage container control
3purposes under chapter 455C.
44. An alcoholic liquor direct shipper licensee shipping
5alcoholic liquor to this state shall remit the following amount
6to the division in a manner as directed by the division:
7a. For alcoholic liquor that is listed for sale by the
8division, an amount equivalent to fifty percent of the listed
9wholesale price.
10b. For alcoholic liquor that is not listed for sale
11by the division, an amount equivalent to fifty percent of
12the wholesale price as registered with the division under
13subsection 3.
145. Each alcoholic liquor direct shipper licensee shall make
15a report under oath to the division electronically, or in a
16manner prescribed by the administrator, on or before the tenth
17day of each month, which includes the following information:
18a. The products and quantities shipped directly to residents
19of this state in the preceding month.
20b. The name and address of the individuals to whom the
21alcoholic liquor was sold in each sale.
22c. The wholesale price of the alcoholic liquor sold.
23d. The purchase price of the alcoholic liquor sold and
24the amount of taxes charged to the individual purchasing the
25alcoholic liquor.
26e. The alcoholic beverage carrier permittee who delivered
27the shipment.
28f. All documents filed by the alcoholic liquor direct
29shipper licensee with the alcohol and tobacco tax and trade
30bureau of the United States department of treasury for the
31preceding month, including all production, storage, and
32processing reports.
336. The license holder at the time of filing the report as
34required by subsection 5 shall pay to the division the amount
35as required pursuant to subsection 4. A penalty of ten percent
-4-1of the amount due shall be assessed and collected if the report
2required to be filed pursuant to this section and the amount
3required to be paid as provided by subsection 4 is not filed
4and the amount paid within the time required by this section.
57. An alcoholic liquor direct shipper licensee shall be
6deemed to have consented to the jurisdiction of the division or
7any other agency or court in this state concerning enforcement
8of this section and any related laws, rules, or regulations. A
9license holder shall allow the division to perform an audit of
10shipping records upon request.
118. A violation of this section shall subject the licensee
12to the general penalties provided in this chapter and shall
13constitute grounds for imposition of a civil penalty or
14suspension or revocation of the license pursuant to section
15123.39.
16 Sec. 7. Section 123.43A, subsection 2, Code 2023, is amended
17to read as follows:
182. A native distillery shall not sell more than nine
19liters per person per day, of native distilled spirits on
20the premises of the native distillery. However, a native
21distillery shall not directly may ship native distilled spirits
22for sale at retail manufactured by the native distillery in
23closed containers to individual purchasers inside the state by
24obtaining an alcoholic liquor direct shipper license pursuant
25to section 123.42A. The native distillery shall maintain
26records of individual purchases of native distilled spirits at
27the native distillery for three years.
28 Sec. 8. Section 123.43A, subsection 7, Code 2023, is amended
29to read as follows:
307. A native distillery may sell the native distilled spirits
31it manufactures to customers outside the state, pursuant to the
32laws of that jurisdiction.
33 Sec. 9. Section 123.46A, subsection 5, Code 2023, is amended
34to read as follows:
355. Nothing in this section shall impact the direct shipment
-5-1of alcoholic liquor as regulated by section 123.42A or the
2direct shipment of wine as regulated by section 123.187.
3 Sec. 10. Section 123.187, subsection 3, paragraph d, Code
42023, is amended to read as follows:
5d. All containers of wine shipped directly to a resident of
6this state shall be shipped by a holder of a wine an alcoholic
7beverage carrier permit as provided in section 123.188.
8 Sec. 11. Section 123.188, subsections 1, 2, and 4, Code
92023, are amended to read as follows:
101. A person desiring to deliver alcoholic liquor subject
11to direct shipment within this state pursuant to section
12123.42A and wine subject to direct shipment within this state
13pursuant to section 123.187 shall submit an application for a
14wine an alcoholic beverage carrier permit electronically, or
15in a manner prescribed by the administrator, which shall be
16accompanied by a fee in the amount of one hundred dollars.
172. The administrator may in accordance with this chapter
18issue a wine an alcoholic beverage carrier permit which shall
19be valid for one year from the date of issuance unless it is
20sooner suspended or revoked for a violation of this chapter.
214. The delivery of alcoholic liquor and wine pursuant to
22this section shall be subject to the following requirements and
23restrictions:
24a. A wine An alcoholic beverage carrier permittee shall not
25deliver alcoholic liquor or wine to any person under twenty-one
26years of age, or to any person who either is or appears to be in
27an intoxicated state or condition.
28b. A wine An alcoholic beverage carrier permittee shall
29obtain valid proof of identity and age prior to delivery,
30and shall obtain the signature of an adult as a condition of
31delivery.
32c. A wine An alcoholic beverage carrier permittee shall
33maintain records of alcoholic liquor and wine shipped which
34include the permit number and name of the alcoholic liquor
35and wine manufacturer, quantity of alcoholic liquor and wine
-6-1shipped, recipient’s name and address, and an electronic or
2paper form of signature from the recipient of the alcoholic
3liquor and wine. Records shall be submitted to the division
4on a monthly basis in a form and manner to be determined by the
5division.
6 Sec. 12. EFFECTIVE DATE. This Act takes effect January 1,
72024.
8EXPLANATION
9The inclusion of this explanation does not constitute agreement with
10the explanation’s substance by the members of the general assembly.
11This bill allows for the direct shipment of alcoholic liquor
12within the state.
13New Code section 123.42A provides for the direct shipment of
14alcoholic liquor and provides for an alcoholic liquor direct
15shipper license. The bill provides that only alcoholic liquor
16manufacturers that produce and manufacture not more than
17100,000 proof gallons of native distilled spirits on an annual
18basis are eligible for this license. Provisions governing the
19direct shipment of wine and the wine direct shipper permit are
20generally made applicable to the new Code section providing
21for the direct shipment of alcoholic liquor. In addition to
22these requirements, the new Code section requires all alcoholic
23liquor subject to direct shipping to be properly registered
24with the alcoholic beverages division and that products which
25are not listed for sale by the division must be registered
26to include information on the name of the manufacturer, the
27name of the brand, the standard of fill, the wholesale price,
28and other information as requested by the division. The
29new Code section also requires each alcoholic liquor direct
30shipper licensee to make a monthly report to the alcoholic
31beverages division that lists the products and quantities
32shipped directly to residents of this state in the preceding
33month, the name and address of the individuals to whom the
34alcoholic liquor was sold in each sale, the wholesale price of
35the alcoholic liquor sold, the purchase price and taxes charged
-7-1of the alcoholic liquor sold, the alcoholic beverage carrier
2permittee who delivered each shipment, and documents filed by
3the licensee with the alcohol and tobacco tax and trade bureau
4of the United States department of treasury for the preceding
5month, including all production, storage, and processing
6reports. Finally, the new Code section provides that an
7alcoholic liquor direct shipper licensee shall remit an amount
8to the alcoholic beverages division depending on whether the
9alcoholic liquor shipped is listed for sale by the division.
10If the alcoholic liquor is listed for sale by the division, the
11permittee shall remit to the division an amount equivalent to
1250 percent of the wholesale price paid by the division for the
13alcoholic liquor. If the alcoholic liquor is not listed for
14sale by the division, the permittee shall remit to the division
15an amount equivalent to 50 percent of the wholesale price of
16the alcoholic liquor as registered with the division. The bill
17provides that a penalty of 10 percent of the amount due shall
18be assessed and collected if the amount required to be paid to
19the division as provided by the bill is not paid within the
20time required.
21The bill allows a manufacturer of alcoholic liquor and a
22native distillery to ship alcoholic liquor or native distilled
23spirits, as applicable, to individual purchasers inside this
24state by obtaining an alcoholic liquor direct shipper license
25as established in the bill.
26Code section 123.188, providing for a wine carrier permit,
27is amended to provide for the direct shipment of alcoholic
28liquor as provided by the bill.
29The bill takes effect January 1, 2024.
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