Florida Statutes
Fla. Stat. § 564.06 (2025)
Excise taxes on wines and beverages.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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564.06 Excise taxes on wines and beverages.—
(1) As to beverages including wines, except natural sparkling wines, cider and malt beverages, containing 0.5 percent or more alcohol by volume and less than 17.259 percent alcohol by volume, there shall be paid by all manufacturers and distributors a tax at the rate of $2.25 per gallon.
(2) As to all wines, except natural sparkling wines, containing 17.259 percent or more alcohol by volume, there shall be paid by manufacturers and distributors a tax at the rate of $3.00 per gallon.
(3) As to natural sparkling wines, there shall be paid by all manufacturers and distributors a tax at the rate of $3.50 per gallon.
(4) As to cider, which is made from the normal alcoholic fermentation of the juice of sound, ripe apples or pears, including but not limited to flavored, sparkling, or carbonated cider and cider made from condensed apple or pear must, that contain not less than one-half of 1 percent of alcohol by volume and not more than 7 percent of alcohol by volume, there shall be paid by all manufacturers and distributors a tax at the rate of $.89 per gallon. With the sole exception of the excise tax rate, cider shall be considered wine and shall be subject to the provisions of this chapter.
(5)(a) As to wine coolers, which are a combination of wines containing 0.5 percent or more alcohol by volume, carbonated water, and flavors or fruit juices and preservatives and which contain 1 to 6 percent alcohol content by volume, there shall be paid by all manufacturers and distributors a tax at the rate of $2.25 per gallon.
(b) All products however derived, distilled, mixed, or fermented and which contain less than 6 percent alcohol by volume which are taxed under this chapter shall be available for purchase and sale as provided in ss. 563.02 and 564.02 by any licensee holding a valid license to sell alcoholic beverages for consumption either on or off premises, and nothing contained in chapter 562, chapter 563, chapter 565, or this chapter shall be construed to prevent such sales.
(6) Wine used by any established church as sacramental wine or in connection with religious services is hereby expressly exempted from the provisions of this section.
(7) Every distributor selling wine within the state shall pay the tax to the division monthly on or before the 10th day of the following month, less 1.9 percent of the tax due, which shall be withheld by the distributor for keeping prescribed records, furnishing bond, and properly accounting for and remitting taxes due to the state. However, no allowance shall be granted or permitted when the tax is delinquent at the time of payment.
(8) The excise taxes required to be paid by this section are not required to be paid upon any alcoholic beverage sold to a post exchange, ship service store, or base exchange located in a military, naval, or air force reservation within this state.
(9) The department is authorized to adopt rules to effectuate the provisions of this section.
(10) Fifty percent of all revenues collected from the excise taxes imposed by this section on wine produced by manufacturers in this state from products grown in the state must be deposited into the Florida Wine Trust Fund established pursuant to s. 599.012.
History.—s. 4, ch. 72-230; s. 2, ch. 77-407; ss. 1, 2, ch. 79-304; s. 414, ch. 81-259; s. 14, ch. 83-349; s. 8, ch. 84-262; s. 1, ch. 85-204; s. 13, ch. 86-269; s. 2, ch. 87-226; ss. 10, 18, ch. 88-308; s. 6, ch. 90-233; s. 3, ch. 91-60; s. 2, ch. 94-296; s. 7, ch. 96-419; s. 127, ch. 2013-18; s. 21, ch. 2016-220; s. 59, ch. 2025-22.
Note.—Former s. 561.46.
Notes of Decisions
Cited in 7
cases, 1979–1990 · leading case: McKesson Corp. v. Div. of Alcoholic Beverages & Tobacco, Fla. Dept. of Bus. Reg., 496 U.S. 18 (1990).
McKesson Corp. v. Div. of Alcoholic Beverages & Tobacco, Fla. Dept. of Bus. Reg., 496 U.S. 18 (1990). “See Fla. Stat. §§ 564.06 , 565.12 (1989) (hereafter Liquor Tax).”
Div. of Alcoholic Bev. v. McKesson Corp., 524 So. 2d 1000 (Fla. 1988). “[1] Section 564.06, Florida Statutes (1985) provides in pertinent part: Excise taxes on wines and beverages; exemptions.”
Nat'l Distrib. Co., Inc. v. Off. of Compt., 523 So. 2d 156 (Fla. 1988). “We affirm the summary judgment below. This case involves a challenge to portions of two state statutes which imposed an excise tax on certain alcoholic beverages in the years between 1981 and 1985.”
Miller Brewing Co. v. State, 284 N.W.2d 353 (Minn. 1979). “§ 12 — 451; Fla.Stat. §§ 564.06, 565.12; Ga.Code, § 58-803; Ill.”
Ivey v. Bacardi Imports, Co., Inc., 541 So. 2d 1129 (Fla. 1989). “The court held the provisions of Section 10(1) of Chapter 88-308, Laws of Florida, amending § 564.06, Florida Statutes; and the provisions of Section 11(1) of Chapter 88-308, Laws of Florida, amending § 565.”
James B. Beam Distilling Co. v. Dep't of Bus. Reg., Div. of Alcoholic Beverages & Tobacco, 530 So. 2d 450 (Fla. 1st DCA 1988). “Appellant, James Beam Distilling Company (Jim Beam), appeals a final order of the Division of Alcoholic Beverages and Tobacco denying appellant’s application for special excise tax classification sought pursuant to Section 564.06, Florida Statutes (1985). Appellant raises three…”
State, Dep't of Bus. Reg., Div. of Alcoholic Beverages & Tobacco v. Florida Restaurant Ass'n, 463 So. 2d 1194 (Fla. 2d DCA 1985). “They argue that section 14 of chapter 83-349 increased the tax rate already imposed by section 564.06, Florida Statutes (1981), which statute did not impose a tax on vendors of wine.”
— 564.06(2) — 1 case
Nat'l Distrib. Co., Inc. v. Off. of Compt., 523 So. 2d 156 (Fla. 1988). “We affirm the summary judgment below. This case involves a challenge to portions of two state statutes which imposed an excise tax on certain alcoholic beverages in the years between 1981 and 1985.”
— 564.06(3) — 1 case
Nat'l Distrib. Co., Inc. v. Off. of Compt., 523 So. 2d 156 (Fla. 1988). “We affirm the summary judgment below. This case involves a challenge to portions of two state statutes which imposed an excise tax on certain alcoholic beverages in the years between 1981 and 1985.”
— 564.06(4) — 1 case
Nat'l Distrib. Co., Inc. v. Off. of Compt., 523 So. 2d 156 (Fla. 1988). “We affirm the summary judgment below. This case involves a challenge to portions of two state statutes which imposed an excise tax on certain alcoholic beverages in the years between 1981 and 1985.”
— 564.06(7) — 1 case
Ivey v. Bacardi Imports, Co., Inc., 541 So. 2d 1129 (Fla. 1989). “The court held the provisions of Section 10(1) of Chapter 88-308, Laws of Florida, amending § 564.06, Florida Statutes; and the provisions of Section 11(1) of Chapter 88-308, Laws of Florida, amending § 565.”
— 564.06(9)(a) — 1 case
James B. Beam Distilling Co. v. Dep't of Bus. Reg., Div. of Alcoholic Beverages & Tobacco, 530 So. 2d 450 (Fla. 1st DCA 1988). “Appellant, James Beam Distilling Company (Jim Beam), appeals a final order of the Division of Alcoholic Beverages and Tobacco denying appellant’s application for special excise tax classification sought pursuant to Section 564.06, Florida Statutes (1985). Appellant raises three…”
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