Iowa Code § 123.142: Unlawful sale and importation.

1. It is unlawful for the holder of a retail alcohol license issued under this chapter to sell beer, except beer brewed on the premises covered by a special class “A” beer permit or beer purchased from a person holding a class “A” beer permit issued in accordance with this chapter, and on which the tax provided in section 123.136 has been paid. However, this section does not apply to class “D” retail alcohol licensees as provided in this chapter.

2. It shall be unlawful for any person not holding a class “A” beer permit to import beer into this state for the purpose of sale or resale.