|
|
The 2025 Florida Statutes
|
|
|
|
|
F.S. 563.05563.05 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).
| |
Annotations, Discussions, Cases:
Cases Citing Statute 563.05
Total Results: 3
358 So. 2d 174
Supreme Court of Florida | Filed: Mar 9, 1978 | Docket: 1691027
Cited 15 times | Published
collection of excise taxes on malt beverages under Section 563.05, Florida Statutes (1975), is a substantial
227 So. 3d 602, 2017 WL 1175880
District Court of Appeal of Florida | Filed: Mar 29, 2017 | Docket: 60278043
Cited 1 times | Published
crash. NHTSA, Event Data Recorders, 49 C.F.R. § 563,5 (2015). Approximately 96% of cars manufactured
750 F.2d 887, 11 Collier Bankr. Cas. 2d 1312, 1985 U.S. App. LEXIS 27534
Court of Appeals for the Eleventh Circuit | Filed: Jan 15, 1985 | Docket: 66203133
Published
subject to Florida excise taxes. Florida statute § 563.05 levies an excise tax on manufacturers, distributors
