Terms Used In Iowa Code 123.14

• Alcoholic beverage: means any beverage containing more than one-half of one percent of alcohol by volume including alcoholic liquor, wine, and beer. See Iowa Code 123.3
• Beer: means any liquid capable of being used for beverage purposes made by the fermentation of an infusion in potable water of barley, malt, and hops, with or without unmalted grains or decorticated and degerminated grains or made by the fermentation of or by distillation of the fermented products of fruit, fruit extracts, or other agricultural products, containing more than one-half of one percent of alcohol by volume but not more than six and twenty-five hundredths percent of alcohol by volume. See Iowa Code 123.3
• City: means a municipal corporation but not including a county, township, school district, or any special purpose district or authority. See Iowa Code 123.3
• Department: means the department of inspections, appeals, and licensing. See Iowa Code 154A.1
• Department: means the department of revenue. See Iowa Code 123.3
• State: means a state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico. See Iowa Code 152E.3
• Wine: means any beverage containing more than six and twenty-five hundredths percent of alcohol by volume but not more than twenty-one and twenty-five hundredths percent of alcohol by volume obtained by the fermentation of the natural sugar contents of fruits or other agricultural products but excluding any product containing alcohol derived from malt or by the distillation process from grain, cereal, molasses, or cactus. See Iowa Code 123.3