123.183 - WINE GALLONAGE TAX AND RELATED FUNDS. - Iowa Statutes

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