AI-assisted research summary: Class A wine permittees must pay a wine gallonage tax of $1.75 per wine gallon on covered sales and shipments, with stated exceptions.
1. a. In addition to the annual permit fee to be paid by each class “A” wine permittee, a wine gallonage tax shall be levied and collected from each class “A” wine permittee on all of the following: (1) All wine manufactured for sale and sold in this state at wholesale. (2) All wine imported into this state for sale at wholesale and sold in this state at wholesale. (3) The direct shipment of wine pursuant to section 123.187. (4) The sale of wine at auction pursuant to section 123.173C to a retail alcohol license holder. b. The rate of the wine gallonage tax is one dollar and seventy-five cents for each wine gallon. The same rate shall apply for the fractional parts of a wine gallon. The wine gallonage tax shall not be levied or collected on wine sold by one class “A” wine permittee to another class “A” wine permittee or on wine that is sold by a class “A” wine permittee to a distributor outside of the state. 2. a. Revenue collected pursuant to subsection 1 shall be deposited in the wine gallonage tax fund as created in this section. b. (1) A wine gallonage tax fund is created in the office of the treasurer of state. (2) Moneys deposited in the fund are appropriated as follows: (a) To the midwest grape and wine industry institute at Iowa state university of science and technology, two hundred fifty thousand dollars. (b) To the economic development authority for purposes of section 15E.117, the balance of moneys in the fund after the appropriation in subparagraph division (a). (3) Moneys in the fund and moneys appropriated from the fund pursuant to subparagraph (2) are not subject to reversion under section 8.33. 3. The revenue collected from the wine gallonage tax on wine imported into this state for sale at wholesale and sold in this state at wholesale, and on wine subject to direct shipment as provided in section 123.187 by a wine manufacturer licensed or permitted pursuant to laws regulating alcoholic beverages in another state, shall be deposited in the beer and liquor control fund created in section 123.17. 85 Acts, ch 32, §74; 85 Acts, ch 198, §4, 5; 86 Acts, ch 1246, §753; 87 Acts, ch 95, §2; 2001 Acts, ch 162, §1; 2002 Acts, ch 1050, §15; 2003 Acts, ch 143, §14, 17; 2005 Acts, ch 113, §1; 2007 Acts, ch 211, §41; 2010 Acts, ch 1193, §164; 2011 Acts, ch 118, §85, 89; 2011 Acts, ch 130, §29, 71; 2012 Acts, ch 1136, §26; 2017 Acts, ch 119, §17; 2019 Acts, ch 113, §57; 2024 Acts, ch 1088, §7, 8 Referred to in §15E.117, 123.31A, 123.35, 123.173C, 123.184, 123.187