Florida Statutes

Fla. Stat. § 565.12 (2025)

Excise tax on liquors and beverages.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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565.12 Excise tax on liquors and beverages.—

(1) As to beverages containing 17.259 percent or more of alcohol by volume and not more than 55.780 percent of alcohol by volume, except wines, there shall be paid by every manufacturer and distributor a tax at the rate of $6.50 per gallon. As to beverages containing less than 17.259 percent of alcohol by volume, there shall be paid by every manufacturer and distributor a tax at the rate provided in chapter 564.

(2) As to beverages containing more than 55.780 percent of alcohol by volume, there shall be paid by every manufacturer and distributor a tax at the rate of $9.53 per gallon.

(3) 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.

(4) The department is authorized to adopt rules to effectuate the provisions of this section.

History.—s. 5, ch. 72-230; s. 3, ch. 77-407; s. 15, ch. 83-349; s. 9, ch. 84-262; s. 2, ch. 85-203; s. 16, ch. 86-269; s. 11, ch. 88-308; s. 4, ch. 91-60.

Note.—Former s. 561.46.

Notes of Decisions

Cited in 4 cases, 1978–1989 · leading case: Div. of Alcoholic Bev. v. McKesson Corp., 524 So. 2d 1000 (Fla. 1988).

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Div. of Alcoholic Bev. v. McKesson Corp., 524 So. 2d 1000 (Fla. 1988). · cites it 2× “Section 565.12, Florida Statutes (1985), provides in pertinent part: Excise tax on liquors and beverages.”

Ivey v. Bacardi Imports, Co., Inc., 541 So. 2d 1129 (Fla. 1989). · cites it 2× “06, Florida Statutes; and the provisions of Section 11(1) of Chapter 88-308, Laws of Florida, amending § 565.12, Florida Statutes ... to be in contravention of .”

Nat'l Distrib. Co., Inc. v. Off. of Compt., 523 So. 2d 156 (Fla. 1988). · cites it 2× “), exempting from taxation certain natural sparkling wines manufactured and bottled in Florida; (d) all of section 565.12(1)(b), Florida Statutes (1981 to 1984 supp.”

Jacquin-florida Distilling Corp. v. Dep't of Bus. Reg., Div. of Alcoholic Beverages & Tobacco, 356 So. 2d 340 (Fla. 1st DCA 1978). · cites it 9× “14, Florida Statutes (1975), so as to require Jacquin to pay the higher excise tax required by Section 565.12 on 61,600.65 wine gallons of rum manufactured by it.”

— 565.12(1)(b) — 1 case

Nat'l Distrib. Co., Inc. v. Off. of Compt., 523 So. 2d 156 (Fla. 1988). “), exempting from taxation certain natural sparkling wines manufactured and bottled in Florida; (d) all of section 565.12(1)(b), Florida Statutes (1981 to 1984 supp.”

— 565.12(4) — 1 case

Ivey v. Bacardi Imports, Co., Inc., 541 So. 2d 1129 (Fla. 1989). “06, Florida Statutes; and the provisions of Section 11(1) of Chapter 88-308, Laws of Florida, amending § 565.12, Florida Statutes ... to be in contravention of .”

— 565.12(l)(a) — 1 case

Jacquin-florida Distilling Corp. v. Dep't of Bus. Reg., Div. of Alcoholic Beverages & Tobacco, 356 So. 2d 340 (Fla. 1st DCA 1978). “14, Florida Statutes (1975), so as to require Jacquin to pay the higher excise tax required by Section 565.12 on 61,600.65 wine gallons of rum manufactured by it.”

— 565.12(l)(b) — 1 case

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