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Florida Statute 563.05 | Lawyer Caselaw & Research
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The 2024 Florida Statutes (including 2025 Special Session C)

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO
Chapter 563
BEER AND MALT BEVERAGES
View Entire Chapter
F.S. 563.05
563.05 Excise taxes on malt beverages.As to malt beverages containing 0.5 percent or more of alcohol by volume, there shall be paid by all manufacturers, distributors, and vendors, as herein defined, a tax of 48 cents per gallon upon all such beverages in bulk or in kegs or barrels; and, when such beverages are sold in containers of less than 1 gallon, the tax will be 6 cents on each pint or fraction thereof in the container. However, the excise taxes required to be paid by this section upon malt beverages are not required to be paid upon such beverages when they are sold to post exchanges, ship service stores, and base exchanges located in military, naval, or air force reservations within this state.
History.s. 3, ch. 72-230; s. 1, ch. 77-407; s. 12, ch. 83-349; s. 7, ch. 84-262; s. 9, ch. 86-269.
Note.Former s. 561.46(1).

F.S. 563.05 on Google Scholar

F.S. 563.05 on Casetext

Amendments to 563.05


Arrestable Offenses / Crimes under Fla. Stat. 563.05
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Misdemeanor/Felony: First/Second/Third

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