Florida Statutes

Fla. Stat. § 563.05 (2025)

Excise taxes on malt beverages.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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).

Notes of Decisions

Cited in 2 cases, 1978–2001 · leading case: Bainbridge v. Bush, 148 F. Supp. 2d 1306 (M.D. Fla. 2001).

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Bainbridge v. Bush, 148 F. Supp. 2d 1306 (M.D. Fla. 2001). · cites it 2× “See Fla. Stat. §§ 563.05 (beer), 564.06 (wine), and 565.”

Belk-James, Inc. v. Nuzum, 358 So. 2d 174 (Fla. 1978). · cites it 2× “The collection of excise taxes on malt beverages under Section 563.05, Florida Statutes (1975), is a substantial source of state revenue.”

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