IA SF245

Creates a new alcoholic liquor direct shipper license ($25 annual fee) allowing licensed distilleries to ship spirits directly to Iowa residents aged 21 or older for personal use, not resale

Manufacturers producing 150,000 proof gallons or fewer annually may ship unlimited quantities; larger producers are limited to 9 liters per person per calendar year

Requires licensees to remit 50% of the wholesale price to the Iowa Department of Revenue and submit monthly reports detailing shipments, recipients, prices, and federal tax filings

Replaces the existing wine carrier permit with a broader "alcoholic beverage carrier permit" ($100 annual fee) to cover delivery of both wine and spirits subject to direct shipping

Applies requirements similar to existing wine direct shipping rules, including age verification at delivery, conspicuous labeling on packages, and registration of products with the department; effective January 1, 2026