IA SSB3106

Creates a new beer direct shipper permit allowing licensed breweries to ship beer directly to Iowa consumers, with sales capped at 30,000 barrels annually per permit holder.

Imposes a barrel tax on beer shipped directly to consumers, with permittees required to file reports and remit taxes owed under section 123.136.

Renames the "wine carrier permit" to "alcoholic beverage carrier permit" to accommodate the transportation of directly shipped beer in addition to wine.

Authorizes the director to suspend (up to one year), revoke, or impose civil penalties up to $1,000 per violation for beer direct shipper permit holders who violate regulations.

Allows beer and wine direct shipper permits to automatically renew upon payment of the annual fee, provided the permittee has filed all required reports and remitted all applicable taxes.