Iowa
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a $25 Wine Direct Shipper Permit, for wine fermented at their own winery.
Iowa has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Wine Direct Shipper Permit (DS), $25 a year; it expires one year from issue and is renewed annually.
- Volume limit
- None in the statute; wine must be for the buyer's personal use, not resale.
- Bond
- None; the former $5,000 direct shipper bond was repealed effective January 1, 2023.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Gallonage report and tax, semiannual (due July 10 and January 10) | Shipments of Wine to Iowa Consumers Report | Department of Revenue | Prepared by Pinrates. You submit it in GovConnectIowa. |
| Sales and use tax return, if registered (annual by January 31, or monthly) | Department of Revenue | Prepared by Pinrates. You submit it in GovConnectIowa. |
When it's due
| Gallonage report and tax | Jan 10, Jul 10 |
| Sales tax (annual filers, if registered) | Jan 31 |
| Sales tax (monthly filers, if registered) | Every month, by the last day |
Under Iowa's sales tax statute a shipper below the $100,000 threshold files only the two gallonage reports (see Taxes for the Department's note on local taxes); the DS permit renews one year from issue, so it is not shown.
Tax rates
Wine gallonage tax of $1.75 a gallon. Sales tax (6% plus 1% local option) once your Iowa sales reach $100,000 in a calendar year.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None in Iowa; wine must be registered with TTB.
- Carrier
- Only a holder of an Iowa wine carrier permit; the Department names FedEx and UPS.
Changes since September 29, 2026
None recorded. The Iowa chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Iowa's direct-shipping rules after that date is posted here.
Ship to Iowa?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Iowa chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ia-08 | Sales tax frequencies | Iowa Department of Revenue, "Filing Frequency & Return Due Dates" | Iowa Department of Revenue |
| ia-11 | The state government alignment law made Alcoholic Beverages a division within the Iowa Department of Revenue | Iowa Alcoholic Beverages Division, Annual Report 2023 | Iowa Department of Revenue |
| ia-15 | Apply online in GovConnectIowa | Iowa Department of Revenue | |
| ia-16 | Annual renewal, one year from issue | Iowa Department of Revenue | |
| ia-17 | Sales and use tax permit, once Iowa gross revenue reaches $100,000 a year | Iowa Department of Revenue | |
| ia-18 | Gallonage report and tax, semiannual | Shipments of Wine to Iowa Consumers Report | Iowa Department of Revenue |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ia-01 | Wine direct shipper permit | Iowa Code § 123.187 (2026) | |
| ia-02 | Licenses and permits expire one year from date of issuance | Iowa Code § 123.35 (2026) | |
| ia-04 | Wine gallonage tax, $1.75 per gallon, including direct shipments | Iowa Code § 123.183 (2026) | |
| ia-05 | Sellers required to collect sales and use tax | Iowa Code § 423.14A (2026) | |
| ia-10 | Strikes the direct shipper bond paragraph from § 123.187 | 2022 Iowa Acts ch. 1099 (S.F. 2374), §§ 85, 88 | |
| ia-12 | Definition of wine | Iowa Code § 123.3 (2026) | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| ia-13 | Direct shipper gallonage report under oath | Iowa Code § 123.184(2) (2026) | |
| ia-14 | Former $5,000 direct shipper bond | Iowa Code § 123.187(2)(d) (2022) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ia-03 | 70-day reminder | Iowa Department of Revenue, "Automatic Renewal Program" | Iowa Department of Revenue |
| ia-06 | $100,000 gross revenue threshold, effective July 1, 2019 | Iowa Department of Revenue, "Remote Sellers & Marketplace Facilitators" | Iowa Department of Revenue |
| ia-07 | 6% state rate | Iowa Department of Revenue, "Sales & Use Tax Guide" | Iowa Department of Revenue |
| ia-09 | DS permit, semiannual gallonage reports in GovConnectIowa, local taxes, licensed carriers | Iowa Department of Revenue, "Wine Direct Shipping" | Iowa Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Iowa chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.