Suppliers may offer coupons to the public for mail-in rebates on alcoholic liquor, wine, beer, or canned cocktails. Suppliers must offer all retailers the opportunity to participate in the coupon offering. [IA Regulations, Title 185, Chapter 16, Section 185-16.12 (123).]
Industry members may not do any of the following, either directly or indirectly: Acquire or hold a partial or complete ownership in a retail establishment, unless the retail establishment does not purchase or sell the alcoholic beverages of the industry member. Acquire or hold an interest in the real or personal property owned, occupied or used by a retail licensee in the conduct of the retail establishment, unless the retail licensee does not purchase or sell the alcoholic beverages of the industry member. Acquire a mortgage on the real or personal property owned by a retail licensee. Guarantee any loan or pay a retail licensee’s financial obligation, including but not limited to personal loans, home mortgages, car loans, operating capital[…]
Industry members may not loan, give, rent or sell furniture, fixtures or equipment to retail licensees except for tapping accessories and carbon dioxide which must be sold to retail license at not less than the industry member’s laid-in cost. In addition, industry members are prohibited from obtaining these items for retail licensees from a third party at a special price. [IA Regulations, Title 185, Chapter 16, Section 185-16.6(123).]. Distilled spirits, wine, beer, and canned cocktails may not be sold from vending machines. [IA Law, Title IV, Subtitle 1, Chapter 123, Sections 123.21, 123.7 and 123.49.]
Wine up to 21.25% ABV, low-alcohol spirits products with an alcohol content of up to 5% alcohol by weight, and canned cocktails containing more than 6.25 ABV but not more than 15% ABV are sold through the private sector (wholesalers).
15.16.1 Entertainment of Retailers Iowa statutes and regulations are silent regarding this issue. Therefore, IRS guidelines and your company policy should apply. 15.16.2 Contests/Incentives for Retailers and Their Employees Contests for retailers and their employees are not permitted. Industry members may not offer or give free trips, bonuses or prizes to retail licensees based upon sales of the industry member’s product. [IA Regulations, Title 185, Chapter 16, Section 185-16.75(123).]