The beer industry actively promotes responsible consumption of our products and is making a difference.
Taxes Paid on Sales
Beer distributors carry a heavier tax burden than Iowa industry in general. The industry is subject to income tax, property tax, motor vehicle fuel tax and other normal operating taxes, as well as a variety of other permit and license fees. In addition, there is a federal excise tax on beer of $18.00 per barrel and a state excise tax of $5.89 per barrel. Iowa’s excise tax is significantly higher than the tax in all but two neighboring states. Iowa beer distributors act as collectors of the state excise tax and forward it to the Iowa Alcoholic Beverages Division on a monthly basis. Based on information gathered, each case of beer sold in Iowa in 2005 generated $2.43 in state and federal taxes.
State Excise Tax on Beer Sales
$ 14,114,555
Federal Excise Taxes on Iowa Beer Sales
$ 43,134,462
Sales Tax (Note: Distributor beer sales not subject to sales tax; sales tax is paid at retail.)
$ 56,494
Sales Tax Paid by Consumers at Retail
$ 21,173,650
Income Taxes Paid for 2005
State of Iowa
Federal
$ 1,105,845 $ 4,439,216
Total Taxes Paid By Distributors On Sales In 2005:
