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Native Wine

Native Wine. Regulatory Process Presented by Judy K. Seib Iowa Alcoholic Beverages Division 515.281.7414. What is Wine?. Contains more than 5% but not more than 17% alcohol by weight. Obtained by fermentation of fruits, vegetables & other agricultural products.

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Native Wine

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  1. NativeWine Regulatory Process Presented by Judy K. Seib Iowa Alcoholic Beverages Division 515.281.7414

  2. What is Wine? • Contains more than 5% but not more than 17% alcohol by weight. • Obtained by fermentation of fruits, vegetables & other agricultural products. • Does not contain alcohol from malt or the distillation. Iowa Code § 123.3(37)

  3. How is Native Wine Different? • Native Wine: Wine manufactured in Iowa. Iowa Code 123.3(22A) • Manufacturer of Native Wine: Persons who process in Iowa the fruits, vegetables and other agricultural products by fermentation into wines. Iowa Code § 123.56(6)

  4. Promotional Activities • Tastings: at winery, licensed and unlicensed establishments. Iowa Code 123.56(1) • Promotions: offer equally to all retailers. Iowa Code §§123.180(4) and 123.186

  5. Native Wine Sales • Retail sales at winery for off-premises consumption. • Wholesale sales to other wholesalers. • Wholesale sales to on & off-premises retailers. Iowa Code § 123.56(1)

  6. Native Wine Shipments • In-state & out-of-state permitted. • Closed containers only. • Labeled “adults only.” Iowa Code § 123.56(3)

  7. Native Winery Authority • Vintner’s Certificate: manufacture, bottle, ferment, ship and import wine. Iowa Code § 123.180 • Class “A” Wine Permit: wholesale wine sales. (Limited to native wine.) Iowa Code § 123.177(1) • Retail sales at winery and other retail outlets owned by winery. Iowa Code § 123.56(1)

  8. Other Native Wine Authorities • Class “B” native wine permit: off-premises sales. Iowa Code § 123.178A • Class “C” retail native wine permit: on-premises sales. (Native winery may hold one class “C” wine permit at winery location only.) Iowa Code § 123.178B

  9. Gallonage Taxes • $1.75 per wine gallon. • Paid on wholesale sales only. • Based on inventory depletion. Iowa Code § 123.183

  10. Gallonage Tax Reports • Monthly combined wine production and wine gallonage tax report. • Check for tax liability. • Postmarked by the 10th of each month. Iowa Code § 123.184

  11. Tax Questions • For additional information, contact: Jenny Thompson 515.281.7370

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