123.187 - RECIPROCAL SHIPMENT OF WINES.
123.187 RECIPROCAL SHIPMENT OF WINES.
1. "Equal reciprocal shipping privilege" means allowing
wineries located in this state to ship into another state, wine, not
for resale, but for consumption or use by a person twenty-one years
of age or older.
2. A winery licensed or permitted pursuant to laws regulating
alcoholic beverages in a state which affords this state an equal
reciprocal shipping privilege may ship into this state by private
common carrier, to a person twenty-one years of age or older, not
more than eighteen liters of wine per month, for consumption or use
by the person. Such wine shall not be resold. Shipment of wine
pursuant to this subsection is not subject to sales tax under section
423.2, use tax under section 423.5, or the wine gallonage tax under
section 123.183, and does not require a refund value for beverage
container control purposes under chapter 455C.
3. The holder of a class "A" or "B" wine permit in this state may
ship out of this state by private common carrier, to a person
twenty-one years of age or older, not more than eighteen liters of
wine per month, for consumption or use by the person. Section History: Recent Form
96 Acts, ch 1101, §1; 2003 Acts, 1st Ex, ch 2, §158, 205
Referred to in § 423.3