Section 123.181 – Prohibited acts.
123.181 Prohibited acts. 1. A holder of any class “B” wine permit shall not sell wine except wine which is purchased from a person holding a class “A” wine permit and on which the tax imposed by section 123.183 has been paid or wine purchased from a manufacturer of native wines. 2. A class “A” […]
Section 123.182 – Labels — point of origin — conclusive evidence.
123.182 Labels — point of origin — conclusive evidence. 1. All imported bulk wines to be bottled and distributed in the state shall have the point of origin stated on the label. The print size for the point of origin shall be at least half the print size of the brand name on the label. […]
Section 123.183 – Wine gallonage tax and related funds.
123.183 Wine gallonage tax and related funds. 1. In addition to the annual permit fee to be paid by each class “A” wine permittee, a wine gallonage tax shall be levied and collected from each class “A” wine permittee on all wine manufactured for sale and sold in this state at wholesale and on all […]
Section 123.184 – Report of gallonage sales — penalty.
123.184 Report of gallonage sales — penalty. 1. Each class “A” wine permit holder on or before the tenth day of each calendar month commencing on the tenth day of the calendar month following the month in which the person is issued a permit, shall make a report under oath to the division electronically, or […]
Section 123.185 – Records required.
123.185 Records required. Each class “A” wine permittee shall keep records showing each sale of wine, which shall be at all times open to inspection by the administrator and pursuant to section 123.30, subsection 1. Each class “B” wine permittee shall keep proper records showing each purchase of wine and the date and the amount […]
Section 123.186 – Federal regulations adopted as rules — penalties.
123.186 Federal regulations adopted as rules — penalties. 1. The division shall adopt as rules the substance of the federal regulations 27 C.F.R. pt. 6 , 27 C.F.R. pt. 8 , 27 C.F.R. pt. 10 , and 27 C.F.R. pt. 11 . 2. The division shall adopt as rules the substance of 27 C.F.R. §6.88 […]
Section 123.187 – Direct shipment of wine — permit and requirements.
123.187 Direct shipment of wine — permit and requirements. 1. A wine manufacturer licensed or permitted pursuant to laws regulating alcoholic beverages in this state or another state may apply for a wine direct shipper permit, as provided in this section. For the purposes of this section, a “wine manufacturer” means a person who processes […]
Section 123.188 – Wine carrier — permit and requirements.
123.188 Wine carrier — permit and requirements. 1. A person desiring to deliver wine subject to direct shipment within this state pursuant to section 123.187 shall submit an application for a wine carrier permit electronically, or in a manner prescribed by the administrator, which shall be accompanied by a fee in the amount of one […]
Section 123.159 – Exemption from taxation.
123.159 Exemption from taxation. Repealed by 2011 Acts, ch 17, §16.
Section 123.179 – Permit fees.
123.179 Permit fees. 1. The annual permit fee for a class “A” wine permit that is not issued to a native wine manufacturer is seven hundred fifty dollars. 2. The annual permit fee for a class “A” wine permit issued to a native wine manufacturer is twenty-five dollars. 3. The annual permit fee for a […]