IA HF128

Creates a new beer direct shipper permit allowing licensed beer manufacturers in Iowa or other states to sell and ship beer directly to Iowa residents age 21 or older for personal consumption, with a $25 annual permit fee

Requires beer direct shippers to pay the state barrel tax of $5.89 per 31-gallon barrel on all directly shipped beer and submit semi-annual reports to the department

Establishes a 30% surcharge on the retail sales price of directly shipped beer that must be collected from the purchaser and distributed to any wholesaler who holds distribution rights for that beer brand in the recipient's territory

Renames the existing "wine carrier permit" to "alcoholic beverage carrier permit" and expands it to cover direct shipment of both beer and wine, with carriers required to verify recipient age, obtain signatures, and maintain shipping records

Takes effect January 1, 2026