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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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NativeWine

Regulatory Process

Presented by Judy K. Seib

Iowa Alcoholic Beverages Division

515.281.7414


What is wine l.jpg
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)


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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)


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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


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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)


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Native Wine Shipments

  • In-state & out-of-state permitted.

  • Closed containers only.

  • Labeled “adults only.”

    Iowa Code § 123.56(3)


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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)


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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


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Gallonage Taxes

  • $1.75 per wine gallon.

  • Paid on wholesale sales only.

  • Based on inventory depletion.

    Iowa Code § 123.183


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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


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Tax Questions

  • For additional information, contact:

    Jenny Thompson

    515.281.7370


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