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STATE SHIPPING LAWS: Iowa

Open Permit

Last Updated: July 19, 2019

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Permit

DTC Permit
  • Required: Yes
  • Fee: $25
  • Expiration:1 yr from issue date
  • Bond:Yes

Sales Tax

  • See Alert

Excise Tax

  • Required: Yes
  • Wine: $1.75/gal

Volume Limit

Limits per Winery
  • Unlimited

Reporting

  • Required:Yes
  • Excise Tax:Semi-annual by the 10th
  • Direct Shipment:Semi-annual by the 10th
  • Record Retention: At least 3 years

Product Requirements

Product Restrictions
  • ONLY wines manufactured by the permittee on the winery premises may be sold and shipped to consumers

Additional Information

Wineries must have a valid direct shipping permit in order to ship to consumers in Iowa. The annual permit fee is $25. Additionally, direct shippers must post a $5000 bond, remit excise tax and submit direct shipment reports.

Beginning January 1, 2019, Iowa requires remote sellers, including out-of-state wineries, to collect Iowa state sales tax and applicable local option sales tax on sales shipped to consumers in Iowa, if they have $100,000 or more in gross revenue from Iowa sales during a calendar year. Effective July 1, 2019, the 200 or more separate sales transactions threshold for remote sellers is eliminated.

  • Permit applications must be submitted via Iowa’s elicensing website.
  • Effective July 1, 2015, direct shipping reports are to be filed semi-annually instead of monthly. The semiannual reporting periods are based on the calendar year, rather than the dates (June 10 and Dec. 10) referenced in HB 638.
  • All containers of wine shipped directly to a resident of this state shall be conspicuously labeled with the words CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY or shall be conspicuously labeled with alternative preapproved wording.

State-by-State COVID-19 Guidance for ABC Licensees

April 15, 2020

To assist with winery sales and business operations, Wine Institute’s State Relations Team has compiled a listing of guidance for State ABC licensees in response to the COVID-19 outbreak. The new resource page is updated continuously as new information is released and changes impacting the sale and regulation of wine are implemented. Many of the … Read More ⟶

View All Iowa Alerts View All Compliance Alerts

Licensing Forms

  • Electronic Licensing User Guide
  • elicense login for DTC Application
  • Wholesale Bond Form (used for Wine Direct Shippers License)
  • Business Tax Registration

Reporting Forms

  • Iowa ABD Letter Regarding Tax Reporting Schedule (July 24, 2015)
  • General Instructions for Wine Direct Shipper Reports
  • Report of Shipments of Wine to Iowa Consumers

Statutes & Advisories

  • IDR Remote Seller Sales Tax FAQ
  • IC § 123.187 Direct shipment of wine — permits and requirements

CONTACT INFORMATION

Iowa Alcoholic Beverages Division
1918 SE Hulsizer Road
Ankeny, IA 50021
Phone: (515) 281-7400
Fax: (515) 281-7385
Iowa Department of Revenue
​Hoover State Office Building
1305 E. Walnut
Des Moines, IA 50319
Phone: (515) 281-3114
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