IA SF2451

Retail alcohol licensees authorized to sell alcoholic liquor, wine, or beer in original unopened containers for off-premises consumption may transfer alcoholic liquor between licensed premises with identical ownership.

Transfers between commonly-owned premises are explicitly excluded from being classified as "deliveries" under existing Code section 123.46A, creating a distinct legal category for such transactions.

Inventory ownership transfers at the moment of physical placement on the receiving licensee's premises, at which point the receiving licensee becomes responsible for regulatory and enforcement purposes.

Licensees conducting transfers must maintain records including the date of transfer, quantity and type of alcoholic liquor transferred, and the receiving licensee for three years.

Records must be accessible and open to inspection by the Department of Revenue during normal business hours pursuant to Code section 123.30, subsection 1.