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Florida Statute 565.12 - Full Text and Legal Analysis
Florida Statute 565.12 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 565.12 Case Law from Google Scholar Google Search for Amendments to 565.12

The 2025 Florida Statutes

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO
Chapter 565
LIQUOR
View Entire Chapter
F.S. 565.12
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.

F.S. 565.12 on Google Scholar

F.S. 565.12 on CourtListener

Amendments to 565.12


Annotations, Discussions, Cases:

Cases Citing Statute 565.12

Total Results: 4

Div. of Alcoholic Bev. v. McKesson Corp.

524 So. 2d 1000

Supreme Court of Florida | Filed: Feb 18, 1988 | Docket: 1341104

Cited 17 times | Published

advantage' within the meaning of this subsection. Section 565.12, Florida Statutes (1985), provides in pertinent

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

523 So. 2d 156, 1988 WL 31798

Supreme Court of Florida | Filed: Apr 7, 1988 | Docket: 472914

Cited 6 times | Published

manufactured and bottled in Florida; (d) all of section 565.12(1)(b), Florida Statutes (1981 to 1984 supp

Ivey v. BACARDI IMPORTS, CO., INC.

541 So. 2d 1129, 14 Fla. L. Weekly 129, 1989 Fla. LEXIS 201, 1989 WL 27659

Supreme Court of Florida | Filed: Mar 23, 1989 | Docket: 1516497

Cited 5 times | Published

11(1) of Chapter 88-308, Laws of Florida, amending § 565.12, Florida Statutes ... to be in contravention of

Jacquin-florida Distilling Corp. v. Department of Business Regulation, Division of Alcoholic Beverages & Tobacco

356 So. 2d 340, 1978 Fla. App. LEXIS 15476

District Court of Appeal of Florida | Filed: Feb 23, 1978 | Docket: 64563387

Published

Jacquin to pay the higher excise tax required by Section 565.12 on 61,600.65 wine gallons of rum manufactured