Iowa Code 123.187 – Direct shipment of wine — permit and requirements
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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 the fruit, vegetables, dandelions, clover, honey, or any combination of these ingredients, by fermentation into wines.
Terms Used In Iowa Code 123.187
- Alcohol: means the product of distillation of any fermented liquor rectified one or more times, whatever may be the origin thereof, and includes synthetic ethyl alcohol. See Iowa Code 123.3
- 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
- Application: means a written request for the issuance of a permit, license, or certificate that is supported by a verified statement of facts and submitted electronically, or in a manner prescribed by the director. 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
- Director: means the director of the department of revenue or the director's designee. See Iowa Code 123.3
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: means a natural person. See Iowa Code 154A.1
- Person: means any individual, association, or partnership, any corporation, limited liability company, or other similar legal entity, any club, hotel or motel, or any municipal corporation owning or operating a bona fide airport, marina, park, coliseum, auditorium, or recreational facility in or at which the sale of alcoholic liquor, wine, or beer is only an incidental part of the ownership or operation. See Iowa Code 123.3
- premises: means all rooms, enclosures, contiguous areas, or places susceptible of precise description satisfactory to the director where alcoholic beverages, wine, or beer is sold or consumed under authority of a retail alcohol license, wine permit, or beer permit. See Iowa Code 123.3
- sell: means a transfer of title or of the right to use by lease, bailment, or any other means, but excludes a wholesale transaction with a distributor or hearing aid specialist, and excludes the temporary, charitable loan or educational loan of a hearing aid without remuneration. See Iowa Code 154A.1
- Signature: includes an electronic signature as defined in section 554D. See Iowa Code 4.1
- 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
- United States: includes all the states. See Iowa Code 4.1
- 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
2. a. Only a wine manufacturer that holds a wine direct shipper permit issued pursuant to this section shall sell wine at retail for direct shipment to any person within this state. This section shall not prohibit an authorized retail licensee from delivering wine pursuant to section 123.46A.
b. A wine manufacturer applying for a wine direct shipper permit shall submit an application for the permit electronically, or in a manner prescribed by the director, accompanied by a true copy of the manufacturer’s current alcoholic beverage license or permit issued by the state where the manufacturer is primarily located and a copy of the manufacturer’s basic permit issued by the alcohol and tobacco tax and trade bureau of the United States department of the treasury.
c. An application submitted pursuant to paragraph “b” shall be accompanied by a permit fee in the amount of twenty-five dollars.
d. A permit issued pursuant to this section may be renewed annually by submitting a renewal application with the director in a manner prescribed by the director, accompanied by the twenty-five dollar permit fee.
3. The direct shipment of wine pursuant to this section shall be subject to the following requirements and restrictions:
a. Wine shall only be shipped to a resident of this state who is at least twenty-one years of age, for the resident’s personal use and consumption and not for resale.
b. Wine subject to direct shipping shall be properly registered with the federal alcohol and tobacco tax and trade bureau, and fermented on the winery premises of the wine direct shipper permittee.
c. All containers of wine shipped directly to a resident of this state shall be conspicuously labeled with the words “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY” or shall be conspicuously labeled with alternative wording preapproved by the director.
d. All containers of wine shipped directly to a resident of this state shall be shipped by a holder of a wine carrier permit as provided in section 123.188.
e. Shipment of wine pursuant to this subsection does not require a refund value for beverage container control purposes under chapter 455C.
4. A wine direct shipper permittee shall remit to the department an amount equivalent to the wine gallonage tax on wine subject to direct shipment at the rate specified in section 123.183 for deposit as provided in section 123.183, subsections 2 and 3. The amount shall be remitted at the time and in the manner provided in section 123.184, subsection 2, and the ten percent penalty specified therein shall be applicable.
5. A wine direct shipper permittee shall be deemed to have consented to the jurisdiction of the department or any other agency or court in this state concerning enforcement of this section and any related laws, rules, or regulations. A permit holder shall allow the department to perform an audit of shipping records upon request.
6. A violation of this section shall subject the permittee to the general penalties provided in this chapter and shall constitute grounds for imposition of a civil penalty or suspension or revocation of the permit pursuant to section 123.39.