H.F. 358 Section 1. Section 123.130, subsection 3, Code 2015, is 1 amended to read as follows: 2 3. A person who holds a special class “A” permit for the 3 same location at which the person holds a class “C” liquor 4 control license or class “B” beer permit may manufacture and 5 sell beer to be consumed on the premises and may sell beer to a 6 class “A” permittee for resale purposes. In addition, a person 7 who holds a special class “A” permit for the same location at 8 which the person holds a class “C” liquor control license may 9 manufacture and sell beer at retail in sealed containers of not 10 more than sixty-four ounces to be consumed off the premises. 11 Beer sold at retail as provided in this subsection shall be 12 subject to the barrel tax as provided in section 123.136. 13 EXPLANATION 14 The inclusion of this explanation does not constitute agreement with 15 the explanation’s substance by the members of the general assembly. 16 This bill allows a person who holds a special class “A” 17 permit to manufacture beer and a class “C” liquor control 18 license for the same location to manufacture and sell beer at 19 retail in sealed containers of not more than 64 ounces to be 20 consumed off the premises. The bill provides that beer sold at 21 retail shall be subject to the barrel tax as provided in Code 22 section 123.136. 23 -1- LSB 2338YH (3) 86 ec/nh 1/ 1