Florida Sales Tax Rules
12A-1.057 Alcoholic and Malt Beverages
(1) Alcoholic beverages, including beer, ale, and wine are taxable. The dealer shall add the tax to the sale price (including any other state and federal taxes) of each sale and he shall not advertise or hold out to the public in any manner that he will absorb any part of the tax or that he will relieve the purchaser from the payment thereof. However, nothing herein contained shall be construed as prohibiting a dealer from setting his prices on the sale of alcoholic beverages in such a manner as to avoid the handling of pennies; PROVIDED, HOWEVER, that each and every one of the dealer's price lists shall show the price of the beverage and the amount of tax due thereon as separate items. For example, a dealer's price may list a bottle of beer for 47¢, sales tax 3¢, total 50¢; a glass of wine for 80¢ plus sales tax of 5¢, total 85¢; or a cocktail for $1.69 plus sales tax of 11¢, total $1.80.
(2) Any person desiring to sell such beverages at retail must first qualify as a dealer under Chapter 212, F.S., before applying to the Division of Alcoholic Beverages and Tobacco, Department of Business and Professional Regulation, for a license.
(3) In some instances, it may be impractical for a dealer to separately record the sales price of the beverage and the tax thereon. In such cases, for the privilege of deviating from the requirement of subsection (1) above, a dealer shall remit tax in accordance with one of the methods outlined below, and his records must substantiate the method so elected.
(a) When the public has not been put on notice through the posting of price lists or signs prominently displayed throughout the establishment that the tax is included in the total charge, package stores which sell no mixed drinks shall remit tax at rate of 6.35 percent of their total receipts. Dealers who sell mixed drinks or a combination of mixed drinks and package goods shall remit the tax at the rate of 6.59 percent of their total receipts.
1. Example: A package store which sells no mixed drinks and whose total receipts are $2,000 would multiply $2,000 by 6.35 percent to compute tax due of $127.00.
2. Example: A dealer who sells drinks or a combination of drinks and package goods and whose total receipts are $2,000 would multiply $2,000 by 6.59 percent to compute tax due of $131.80.
(b) Where it can be demonstrated that the public has been put on notice by means of price lists or signs posted prominently throughout the establishment that the total charge includes tax, the dealer shall report the tax collected by deducting the tax from the total receipts using the methods shown below:
1. Example: A package store which sells no mixed drinks and whose total receipts are $2,000 would divide $2,000 by 1.0635 to compute gross sales of $1,880.58 and tax collected of $119.42.
2. Example: A dealer who sells drinks or a combination of drinks and package goods and whose total receipts are $2,000 would divide $2,000 by 1.0659 to compute gross sales of $1,876.35 and tax collected of $123.65.
(c) Notwithstanding other provisions of this subsection, where the books and records of a dealer can clearly demonstrate without exception a lesser tax rate, the dealer shall apply the lesser tax rate in a manner consistent with paragraphs (a) and (b) of this subsection.
(4)(a) Retroactively to July 1, 1981, wine or fortified wine and liquor or distilled spirits provided by distributors or vendors for the purpose of "wine tasting" and "spirituous beverage tasting" as contemplated under the provisions of Chapters 564 and 565, F.S., is exempt from the tax imposed by Chapter 212, F.S.; however, any charge imposed upon the general public for "wine tasting" and "spirituous beverage tasting" is subject to tax.
(b) Except as otherwise provided in paragraph (a), above, beverages or drinks, subject to taxation under Chapter 212, F.S., provided by distributors, vendors, or any other person for the purpose of tasting or promoting any such product are taxable.
Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(12), (14)(a), 212.05(1)(a)1.a., (b), (2), (3), (4), 212.06, 212.07(2), (4), 212.08(4)(b), (7)(s), 212.18(3), 212.19, 561.01 FS. History–Revised 10-7-68, 6-16-72, Amended 1-10-78, 7-16-79, 7-20-82, Formerly 12A-1.57, Amended 12-13-88, 6-4-08.
