Florida Statute 564.06 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 564
WINE

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F.S. 564.06

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 Viticulture 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.

Note.—Former s. 561.46.

F.S. 564.06 on Google Scholar

F.S. 564.06 on Casetext

Amendments to 564.06

Arrestable Offenses / Crimes under Fla. Stat. 564.06

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 564.06.

Annotations, Discussions, Cases:

Cases Citing Statute 564.06

Total Results: 8

DIV. OF ALCOHOLIC ETC. v. McKesson Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 1994-09-07T00:53:00-07:00

Citation: 643 So. 2d 16

Snippet: beverages in Florida, separately challenged sections 564.06 and 565.12, Florida Statutes (1985), providing

DIV. OF ALCOHOLIC BEV. AND TOBACCO v. McKesson Corp.

Court: Fla. | Date Filed: 1991-01-14T23:53:00-08:00

Citation: 574 So. 2d 114

Snippet: alcoholic beverage tax scheme, as set forth in sections 564.06 and 565.12, Florida Statutes (1985), which gave…were held unconstitutional: [Florida Statutes] 564.06(2), (3) following the term "$3.00 per gallon

Ivey v. BACARDI IMPORTS, CO., INC.

Court: Fla. | Date Filed: 1989-03-22T23:53:00-08:00

Citation: 541 So. 2d 1129

Snippet: agricultural inspectors. Sections 564.06 and 565.12 provide in pertinent part: 564.06 Excise and import taxes on… Laws of Florida, which is codified at sections 564.06 and 565.12, Florida Statutes (Supp. 1988), unconstitutional…1988),[1] this Court held provisions of sections 564.06 and 565.12, Florida Statutes (1985), which granted…commerce clause. Prior to the 1985 amendment, sections 564.06 and 565.12, Florida Statutes (Supp. 1984), granted…bottled in Florida. The 1985 amendment to sections 564.06 and 565.12 was implemented in response to the 1984

State, Department of Revenue v. Private Truck Council of America, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1988-09-08T00:00:00-07:00

Citation: 531 So. 2d 367, 13 Fla. L. Weekly 2112, 1988 Fla. App. LEXIS 4041, 1988 WL 92985

Snippet: alcoholic beverage excise tax statute. Sections 564.-06 and 565.12, Florida Statutes (1985). The court

James B. Beam Distilling Co. v. Department of Business Regulation, Division of Alcoholic Beverages & Tobacco

Court: Fla. Dist. Ct. App. | Date Filed: 1988-08-31T00:00:00-07:00

Citation: 530 So. 2d 450, 13 Fla. L. Weekly 2008, 1988 Fla. App. LEXIS 3855, 1988 WL 89498

Snippet: section 564.06(9)(a) and (b), providing that the special tax rates authorized in section 564.06 shall not…excise tax classification sought pursuant to Section 564.06, Florida Statutes (1985). Appellant raises three…scheme embraced within the provisions of Section 564.06, Florida Statutes (1985), is unconstitutional on…special excise tax classification pursuant to section 564.06 for several distilled spirit products manufactured

NATIONAL DISTRIB. CO., INC. v. Office of Compt.

Court: Fla. | Date Filed: 1988-04-07T00:00:00-07:00

Citation: 523 So. 2d 156

Snippet: beverages in the years between 1981 and 1985. §§ 564.06 & 565.12, Fla. Stat. (1981 to 1984 supp.). …Bacchus. These two chapters had amended sections 564.06 and 565.12, Florida Statutes (1983), in an attempt…section 8 of the constitution: (a) all of section 564.06(2), Florida Statutes (1981 to 1984 supp.), which…bottled in Florida; (b) that portion of section 564.06(3), Florida Statutes (1981 to 1984 supp.), exempting…bottled in Florida; (c) that portion of section 564.06(4), Florida Statutes (1981 to 1984 supp.), exempting

Div. of Alcoholic Bev. v. McKesson Corp.

Court: Fla. | Date Filed: 1988-02-17T23:53:00-08:00

Citation: 524 So. 2d 1000

Snippet: both sections 564.06 and 565.12. Brown-Forman challenges only those of section 564.06. The primary claim…. At the time of the Bacchus decision, sections 564.06 and 565.12, Florida Statutes (Supp. 1984), granted…decision, the Florida Legislature amended sections 564.06 and 565.12 in Chapters 85-203 and 85-204, Laws …The amended provisions, as codified in sections 564.06 and 565.12 Florida Statutes (1985), among other… and the disqualification provision of sections 564.06 and 565.12, discriminates against interstate commerce

State, Department of Business Regulation, Division of Alcoholic Beverages & Tobacco v. Florida Restaurant Ass'n

Court: Fla. Dist. Ct. App. | Date Filed: 1985-01-18T00:00:00-08:00

Citation: 463 So. 2d 1194, 10 Fla. L. Weekly 214, 1985 Fla. App. LEXIS 11918

Snippet: increased the tax rate already imposed by section 564.06, Florida Statutes (1981), which statute did not…normally paid by distributors. See sections 563.05, 564.06 and 565.12, Florida Statutes (1981). The legislature