The Alcoholic Beverages Division of the Iowa Department of Revenue governs the sale and use of alcohol in the state of Iowa in the following ways: Licenses businesses seeking to manufacture, distribute, and sell alcoholic beverages in Iowa. Regulates businesses that sell alcohol products in Iowa. Educates stakeholders on how to stay in compliance with alcohol law. Wholesales alcoholic liquor to over 2,000 privately-owned liquor retailers in Iowa. Deposits about $150 million into the state's General Fund each year supporting programs that benefit all Iowans.