House
Study
Bill
592
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
COMMERCE/ALCOHOLIC
BEVERAGES
DIVISION
BILL)
A
BILL
FOR
An
Act
providing
for
the
personal
importation
of
wine
and
beer,
1
and
making
taxes
and
penalties
applicable.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
NEW
SECTION
.
123.146
Importation
of
beer
for
1
personal
use.
2
Except
as
otherwise
provided
in
this
chapter,
a
person
shall
3
not
import
beer.
However,
an
individual
of
legal
age
may
4
import
into
the
state
without
a
certificate,
permit,
or
license
5
an
amount
of
beer
not
to
exceed
two
and
one-quarter
gallons
6
per
calendar
month
that
the
individual
personally
obtained
7
outside
the
state
or,
in
the
case
of
beer
personally
obtained
8
outside
the
United
States,
a
quantity
which
does
not
exceed
9
the
amount
allowed
by
federal
law
governing
the
importation
10
of
alcoholic
beverages
into
the
United
States
for
personal
11
consumption.
Beer
imported
pursuant
to
this
section
shall
be
12
for
personal
consumption
in
a
private
home
or
other
private
13
accommodation
and
only
if
the
beer
is
not
sold,
exchanged,
14
bartered,
dispensed,
or
given
in
consideration
of
purchase
for
15
any
property
or
services
or
in
evasion
of
the
requirements
of
16
this
chapter.
17
Sec.
2.
Section
123.171,
Code
2016,
is
amended
to
read
as
18
follows:
19
123.171
Wine
certificate,
permit,
or
license
required
——
20
exception
for
personal
use
.
21
1.
A
person
shall
not
cause
the
manufacture,
importation,
22
or
sale
of
wine
in
this
state
unless
a
certificate
or
permit
23
as
provided
in
this
subchapter
,
or
a
liquor
control
license
as
24
provided
in
subchapter
I
of
this
chapter
,
is
first
obtained
25
which
authorizes
that
manufacture,
importation,
or
sale.
26
2.
Notwithstanding
subsection
1,
an
individual
of
legal
27
age
may
import
into
the
state
without
a
certificate,
permit,
28
or
license
an
amount
of
wine
not
to
exceed
eighteen
liters
29
per
calendar
month
that
the
individual
personally
obtained
30
outside
the
state
or,
in
the
case
of
wine
personally
obtained
31
outside
the
United
States,
a
quantity
which
does
not
exceed
32
the
amount
allowed
by
federal
law
governing
the
importation
33
of
alcoholic
beverages
into
the
United
States
for
personal
34
consumption.
Wine
imported
pursuant
to
this
subsection
shall
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be
for
personal
consumption
in
a
private
home
or
other
private
1
accommodation
and
only
if
the
wine
is
not
sold,
exchanged,
2
bartered,
dispensed,
or
given
in
consideration
of
purchase
for
3
any
property
or
services
or
in
evasion
of
the
requirements
of
4
this
chapter.
5
Sec.
3.
Section
123.183,
subsections
1
and
3,
Code
2016,
are
6
amended
to
read
as
follows:
7
1.
In
addition
to
the
annual
permit
fee
to
be
paid
by
each
8
class
“A”
wine
permittee,
a
wine
gallonage
tax
shall
be
levied
9
and
collected
from
each
class
“A”
wine
permittee
on
all
wine
10
manufactured
for
sale
and
sold
in
this
state
at
wholesale
and
11
on
all
wine
imported
into
this
state
for
sale
at
wholesale
12
and
sold
in
this
state
at
wholesale.
A
wine
gallonage
tax
13
shall
also
be
levied
and
collected
on
the
direct
shipment
of
14
wine
pursuant
to
section
123.187
and
on
the
personal
shipment
15
of
wine
pursuant
to
section
123.188
.
The
rate
of
the
wine
16
gallonage
tax
is
one
dollar
and
seventy-five
cents
for
each
17
wine
gallon.
The
same
rate
shall
apply
for
the
fractional
18
parts
of
a
wine
gallon.
The
wine
gallonage
tax
shall
not
19
be
levied
or
collected
on
wine
sold
by
one
class
“A”
wine
20
permittee
to
another
class
“A”
wine
permittee.
21
3.
The
revenue
collected
from
the
wine
gallonage
tax
on
22
wine
imported
into
this
state
for
sale
at
wholesale
and
sold
in
23
this
state
at
wholesale,
and
on
wine
subject
to
direct
shipment
24
as
provided
in
section
123.187
by
a
wine
manufacturer
licensed
25
or
permitted
pursuant
to
laws
regulating
alcoholic
beverages
26
in
another
state,
and
on
wine
subject
to
personal
shipment
as
27
provided
in
section
123.188,
shall
be
deposited
in
the
beer
and
28
liquor
control
fund
created
in
section
123.17
.
29
Sec.
4.
Section
123.184,
Code
2016,
is
amended
by
adding
the
30
following
new
subsection:
31
NEW
SUBSECTION
.
3.
Each
personal
wine
shipment
license
32
holder
shall
make
a
report
under
oath
to
the
division
33
electronically,
or
in
a
manner
prescribed
by
the
administrator,
34
on
or
before
the
tenth
day
of
the
calendar
months
of
June
and
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December,
showing
the
exact
number
of
gallons
of
wine
and
1
fractional
parts
of
gallons
purchased
and
shipped
pursuant
to
2
section
123.188
during
the
preceding
six-month
calendar
period.
3
The
report
shall
also
state
whatever
reasonable
additional
4
information
the
administrator
requires.
The
license
holder
5
at
the
time
of
filing
this
report
shall
pay
to
the
division
6
the
amount
of
tax
due
at
the
rate
fixed
in
section
123.183.
7
A
penalty
of
ten
percent
of
this
amount
shall
be
assessed
8
and
collected
if
the
report
required
to
be
filed
pursuant
to
9
this
subsection
is
not
filed
and
the
tax
paid
within
the
time
10
required
by
this
subsection.
11
Sec.
5.
NEW
SECTION
.
123.188
Personal
wine
shipment
12
license.
13
1.
An
individual
of
legal
age
desiring
to
import
wine
that
14
has
not
been
personally
obtained
or
is
in
excess
of
the
amount
15
provided
for
in
section
123.171,
subsection
2,
shall
first
make
16
application
for
and
shall
be
issued
a
personal
wine
shipment
17
license
by
the
administrator
for
that
purpose.
18
2.
Except
as
otherwise
provided
in
this
chapter,
a
personal
19
wine
shipment
license
shall
be
issued
to
an
individual
who
20
complies
with
all
of
the
following:
21
a.
Submits
an
application
for
the
license
electronically,
or
22
in
a
manner
prescribed
by
the
administrator,
which
shall
state
23
under
oath:
24
(1)
The
name
and
place
of
residence
of
the
applicant.
25
(2)
That
the
applicant
is
a
citizen
of
the
state
of
Iowa.
26
(3)
That
the
applicant
is
a
person
of
good
moral
character
27
as
defined
by
this
chapter.
28
b.
Submits
a
license
fee
of
one
hundred
dollars
payable
to
29
the
division.
30
3.
A
license
issued
pursuant
to
this
section
may
be
renewed
31
annually
by
resubmitting
an
application
as
required
by
this
32
section,
accompanied
by
the
one
hundred
dollar
license
fee.
33
4.
The
personal
shipment
of
wine
to
a
license
holder
34
pursuant
to
this
section
is
subject
to
the
following
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requirements
and
restrictions:
1
a.
The
wine
shall
only
be
shipped
to
the
license
holder
at
2
the
address
listed
on
the
application.
3
b.
The
wine
shall
be
for
the
license
holder’s
personal
4
use
and
consumption
in
a
private
home
or
other
private
5
accommodation
and
only
if
the
wine
is
not
sold,
exchanged,
6
bartered,
dispensed,
or
given
in
consideration
of
purchase
for
7
any
property
or
services
or
in
evasion
of
the
requirements
of
8
this
chapter.
9
c.
The
wine
shall
be
lawfully
obtained.
10
d.
The
wine
shall
be
properly
registered
with
the
federal
11
alcohol
and
tobacco
tax
and
trade
bureau.
12
e.
The
wine
shall
not
be
shipped
directly
from
a
13
manufacturer
or
wholesaler
licensed
or
permitted
pursuant
to
14
the
laws
regulating
alcoholic
beverages
in
this
state
or
any
15
other
jurisdiction.
16
f.
All
containers
of
wine
shipped
pursuant
to
this
section
17
shall
be
conspicuously
labeled
with
the
words
“CONTAINS
18
ALCOHOL:
SIGNATURE
OF
PERSON
AGE
21
OR
OLDER
REQUIRED
FOR
19
DELIVERY”
or
shall
be
conspicuously
labeled
with
alternative
20
wording
preapproved
by
the
administrator.
21
g.
All
containers
of
wine
shipped
pursuant
to
this
section
22
shall
be
shipped
by
an
alcohol
carrier
licensed
as
provided
in
23
section
123.187,
subsection
6.
24
5.
a.
In
addition
to
the
annual
license
fee,
each
personal
25
wine
shipment
license
holder
shall
remit
to
the
division
an
26
amount
equivalent
to
the
wine
gallonage
tax
on
wine
subject
27
to
direct
shipment
at
the
rate
specified
in
section
123.183
28
for
deposit
as
provided
in
section
123.183,
subsection
3.
The
29
amount
shall
be
remitted
at
the
time
and
in
the
manner
provided
30
in
section
123.184,
subsection
3,
and
the
ten
percent
penalty
31
specified
therein
shall
be
applicable.
32
b.
Shipment
of
wine
pursuant
to
this
section
does
not
33
require
a
refund
value
for
beverage
container
control
purposes
34
under
chapter
455C.
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6.
Each
personal
wine
shipment
license
holder
shall
be
1
deemed
to
have
consented
to
the
jurisdiction
of
the
division
or
2
any
other
agency
or
court
in
this
state
concerning
enforcement
3
of
this
section
and
any
related
laws,
rules,
or
regulations.
4
Each
license
holder
shall
permit
the
division
to
perform
an
5
audit
of
shipping
records
upon
request.
6
7.
A
personal
wine
shipment
license
does
not
exempt
7
the
holder
from
federal
requirements
for
shipments
of
wine
8
originating
outside
the
United
States.
9
8.
A
violation
of
this
section
shall
subject
a
license
10
holder
to
the
penalty
provisions
of
section
123.39.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
This
bill
concerns
the
personal
importation
of
wine
and
beer
15
into
this
state.
16
New
Code
section
123.146
allows
an
individual
of
legal
age
17
to
personally
obtain
outside
the
state
and
import
into
the
18
state
for
personal
use
a
certain
amount
of
beer
without
a
19
certificate,
permit,
or
license.
The
bill
limits
the
amount
of
20
beer
to
be
imported
for
personal
use
to
an
amount
of
beer
not
to
21
exceed
two
and
one-quarter
gallons
per
calendar
month
or,
in
22
the
case
of
beer
personally
obtained
outside
the
United
States,
23
a
quantity
which
does
not
exceed
the
amount
allowed
by
federal
24
law
governing
the
importation
of
alcoholic
beverages
into
the
25
United
States
for
personal
consumption.
26
Code
section
123.171
is
amended
to
allow
an
individual
of
27
legal
age
to
personally
obtain
outside
the
state
and
import
28
into
the
state
for
personal
use
a
certain
amount
of
wine
29
without
a
certificate,
permit,
or
license.
The
bill
limits
the
30
amount
of
wine
to
be
imported
for
personal
use
to
an
amount
31
of
wine
not
to
exceed
18
liters
per
calendar
month
or,
in
the
32
case
of
wine
personally
obtained
outside
the
United
States,
a
33
quantity
which
does
not
exceed
the
amount
allowed
by
federal
34
law
governing
the
importation
of
alcoholic
beverages
into
the
35
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United
States
for
personal
consumption.
1
New
Code
section
123.188
establishes
a
personal
wine
2
shipment
license
for
an
individual
desiring
to
import
wine
3
into
the
state
for
personal
use
in
an
amount
in
excess
of
the
4
amount
allowed
under
Code
section
123.171
as
amended
by
the
5
bill.
The
bill
provides
for
an
annual
license
fee
of
$100
for
6
this
new
license.
The
bill
provides
that
wine
shipped
pursuant
7
to
this
new
license
shall
be
shipped
only
to
the
address
of
the
8
license
holder,
shall
be
for
personal
use,
shall
be
lawfully
9
obtained
and
registered
with
the
federal
alcohol
and
tobacco
10
tax
and
trade
bureau,
shall
not
be
shipped
directly
from
a
11
manufacturer
or
wholesaler,
and
shall
be
subject
to
certain
12
labeling
and
shipping
requirements.
The
bill
requires
the
13
license
holder
to
pay
the
wine
gallonage
tax
on
wine
shipped.
14
Penalties
applicable
to
a
wine
manufacturer
with
a
wine
direct
15
shipper
license
are
also
made
applicable
to
a
holder
of
the
new
16
license.
Code
sections
123.183
and
123.184,
concerning
the
17
wine
gallonage
tax,
are
amended
to
provide
for
the
requirement
18
to
pay
the
wine
gallonage
tax
and
to
report
on
the
gallons
of
19
wine
sold
and
shipped
by
a
holder
of
a
personal
wine
shipment
20
license.
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