The reporting requirements for native wineries, native breweries, brewpubs, and liquor manufacturers mandate that certain documents filed with the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the Treasury (TTB) also be submitted to the IDR.
Reporting Obligations
- Native Wineries: Manufacturers of native wines must submit to the IDR, by the 15th day of each calendar month, all documents filed with the TTB. This includes wine premises operations and excise tax return reports.
- Native Breweries and Brewpubs: Holders of a Class "A" or Special Class "A" beer permit are required to file with the IDR, by the 15th day of each calendar month, all documents submitted to the TTB, such as brewer’s operation and excise tax return reports.
- Liquor Manufacturers: Individuals with a manufacturer’s license must provide the IDR, by the 15th day of each calendar month, all documents filed with the TTB, including production, storage, and processing reports.
Reporting Frequency
If you file documents with the TTB on a quarterly or annual basis, you are required to report to the IDR following the same schedule. For instance, if you file quarterly, your reports are due to the IDR by the 15th day of the month following the end of the quarter (e.g., October 15 for the third quarter covering July-September).
Submission Method
All TTB documents must be submitted to the IDR electronically via email. Physical mail submissions are not accepted.
Compliance and Enforcement
Failure to comply with these reporting requirements may result in administrative sanctions, including civil penalties, license or permit suspension, or revocation, as outlined in Iowa Code chapter 123.