1. 1. Any person holding a class “A” or class “AA” beer permit issued by the division shall be authorized to manufacture and sell, or sell at wholesale, beer for consumption off the premises, such sales within the state to be made only to persons holding subsisting class “A”, “B”, or “C” beer permits, or liquor control licenses issued in accordance with the provisions of this chapter. A class “A”, class “AA”, special class “A”, or special class “AA” beer permit does not grant authority to manufacture wine as defined in section 123.3, subsection 47.
2. 2. All class “A” and class “AA” premises shall be located within the state. All beer received by the holder of a class “A” or class “AA” beer permit from the holder of a certificate of compliance before being resold must first come to rest on the licensed premises of the permit holder, must be inventoried, and is subject to the barrel tax when resold as provided in section 123.136. A class “A” or class “AA” beer permittee shall not store beer overnight except on premises licensed under a class “A” or class “AA” beer permit.
3. 3. All special class “A” and special class “AA” premises shall be located within the state. A person who holds a special class “A” or special class “AA” beer permit for the same location at which the person holds a class “C” liquor control license or class “B” beer permit may manufacture and sell beer to be consumed on the premises, may sell beer to a class “A” or class “AA” beer permittee for resale purposes, and may sell beer to distributors outside of the state that are authorized by the laws of that jurisdiction to sell beer at wholesale.

Section amended

[C35, §1921-f105; C39, §1921.106; C46, 50, 54, 58, 62, 66, 71, §124.11; C73, 75, 77, 79, 81, §123.130] 88 Acts, ch 1241, §19; 89 Acts, ch 221, §4; 92 Acts, ch 1003, §2; 2010 Acts, ch 1031, §93, 96; 2015 Acts, ch 53, §8; 2016 Acts, ch 1073, §39