123.183 - WINE GALLONAGE TAX AND RELATED FUNDS.
123.183 WINE GALLONAGE TAX AND RELATED FUNDS.
1. 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 wine manufactured
for sale and sold in this state at wholesale and on all wine imported
into this state for sale at wholesale and sold in this state at
wholesale. 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.
2. a. Revenue collected from the wine gallonage tax on wine
manufactured for sale and sold in this state shall be deposited in
the wine gallonage tax fund as created in this section.
b. A wine gallonage tax fund is created in the office of the
treasurer of state. Moneys deposited in the fund are appropriated to
the department of economic development as provided in section
15E.117. Moneys in the fund are not subject to 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 shall be deposited in the beer and liquor control fund
created in section 123.53. Section History: Recent Form
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
Referred to in § 15E.117, 123.181, 123.184, 123.187 Footnotes
For exception to wine gallonage tax effective May 29, 2007, for
wine imported into the state prior to June 1, 2007, and used for
manufacturing native wine, see 2007 Acts, ch 215, §126, 129