The 2023 Florida Statutes (including Special Session C)

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 Casetext

Amendments to 565.12

Arrestable Offenses / Crimes under Fla. Stat. 565.12

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 565.12.

Annotations, Discussions, Cases:

Cases from cite.case.law:

ANDERSON, v. GULF STREAM COACH, INCORPORATED,, 662 F.3d 775 (7th Cir. 2011)

. . . . § 565.12(m). . . . See 49 C.F.R. § 565.12(m) (2008). . . .

BAINBRIDGE, s v. BUSH, s, 148 F. Supp. 2d 1306 (M.D. Fla. 2001)

. . . . §§ 563.05 (beer), 564.06 (wine), and 565.12 (liquor). . . .

FORD MOTOR CREDIT COMPANY, a v. WINTZ COMPANIES, a a a L., 184 F.3d 778 (8th Cir. 1999)

. . . of the tracks was commercially reasonable, the jury awarded damages to FMCC in the amount of $1,391,-565.12 . . .

S. VEALE, A. v. CITIBANK, F. S. B. a, 85 F.3d 577 (11th Cir. 1996)

. . . the loan was “payable in 84 installments, the first one of $3,582.87, 83 of $3,582.87, and 1 of $350,-565.12 . . . the loan was “payable in 84 installments, the first one of $3,582.87, 83 of $3,582.87, and 1 of $350,-565.12 . . .

DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, v. McKESSON CORPORATION, 643 So. 2d 16 (Fla. Dist. Ct. App. 1994)

. . . wholesale distributors of alcoholic beverages in Florida,' separately challenged sections 564.06 and 565.12 . . .

DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, v. CORPORATION,, 574 So. 2d 114 (Fla. 1991)

. . . summary judgment ruling that Florida’s alcoholic beverage tax scheme, as set forth in sections 564.06 and 565.12 . . . gallon,” (4) following the term "$3.50 per gallon," (7) and (9) through (13) and [Florida Statutes] 565.12 . . .

McKESSON CORPORATION v. DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, DEPARTMENT OF BUSINESS REGULATION OF FLORIDA,, 496 U.S. 18 (U.S. 1990)

. . . . §§ 564.02, 564.06, 565.12, 565.14 (1983). After this Court held in Bacchus Imports, Ltd. v. . . . Stat. §§ 564.06, 565.12 (1989) (hereafter Liquor Tax). . . . Stat. §§ 564.06(9), 565.12(1)(c), 565.12(2)(c) (1989). . . .

C. IVEY, v. BACARDI IMPORTS, CO. INC., 541 So. 2d 1129 (Fla. 1989)

. . . scheme, chapter 88-308, sections 10 and 11, Laws of Florida, which is codified at sections 564.06 and 565.12 . . . — U.S. -, 109 S.Ct. 389, 102 L.Ed.2d 378 (1988), this Court held provisions of sections 564.-06 and 565.12 . . . The 1985 amendment to sections 564.06 and 565.12 was implemented in response to the 1984 United States . . . the plaintiffs in McKesson took the position that because the 1985 amendment to sections 564.06 and 565.12 . . . Sections 10 and 11 of the law, as codified in section 564.06 and 565.12, Florida Statutes (Supp.1988) . . .

STATE DEPARTMENT OF REVENUE, v. PRIVATE TRUCK COUNCIL OF AMERICA, INC. On, 531 So. 2d 367 (Fla. Dist. Ct. App. 1988)

. . . .-06 and 565.12, Florida Statutes (1985). . . .

NATIONAL DISTRIBUTING CO. INC. v. OFFICE OF COMPTROLLER,, 523 So. 2d 156 (Fla. 1988)

. . . .-06 & 565.12, Fla.Stat. (1981 to 1984 supp.). . . . These two chapters had amended sections 564.06 and 565.12, Florida Statutes (1983), in an attempt to . . . from taxation certain natural sparkling wines manufactured and bottled in Florida; (d) all of section 565.12 . . . taxation on certain alcoholic beverages manufactured and bottled in Florida; and (e) all of section 565.12 . . .

DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, DEPARTMENT OF BUSINESS REGULATION, v. McKESSON CORPORATION,, 524 So. 2d 1000 (Fla. 1988)

. . . At the time of the Bacchus decision, sections 564.06 and 565.12, Florida Statutes (Supp.1984), granted . . . In response to the Bacchus decision, the Florida Legislature amended sections 564.06 and 565.12 in Chapters . . . The amended provisions, as codified in sections 564.06 and 565.12 Florida Statutes (1985), among other . . . made up of both the exemption provisions and the disqualification provision of sections 564.06 and 565.12 . . . Section 565.12, Florida Statutes (1985), provides in pertinent part: Excise tax on liquors and beverages . . .

STATE DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, v. FLORIDA RESTAURANT ASSOCIATION,, 463 So. 2d 1194 (Fla. Dist. Ct. App. 1985)

. . . See sections 563.05, 564.06 and 565.12, Florida Statutes (1981). . . .

CENTRAL NATIONAL LIFE INSURANCE COMPANY OF OMAHA v. UNITED STATES, 574 F.2d 1067 (Ct. Cl. 1978)

. . . Level term policies subject to the American Experience table in 1964 required tabular reserves of $565.12 . . .

THE CENTRAL NATIONAL LIFE INSURANCE COMPANY OF OMAHA v. THE UNITED STATES, 216 Ct. Cl. 290 (Ct. Cl. 1978)

. . . Level term policies subject to the American Experience table in 1964 required tabular reserves of $565.12 . . . policies: 8 — C.S.O. 1941 35,155.46 37,893.28 9 - C.S.O. 1958 1,258.09 2,127.90 10 — American Experience 565.12 . . .

JACQUIN- FLORIDA DISTILLING CORPORATION, v. DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO,, 356 So. 2d 340 (Fla. Dist. Ct. App. 1978)

. . . Florida Statutes (1975), so as to require Jacquin to pay the higher excise tax required by Section 565.12 . . . (l)(a) and (2)(a) or pro-ratedly taxed under Section 565.12(l)(b) and (2)(b) based on the percentage . . . Section 565.12(l)(a) and (2)(a) sets the tax rate on liquor between 14 and 48 percent alcohol by weight . . . Section 565.12(l)(b) and (2)(b) sets a lower tax rate for liquor which is manufactured and bottled in . . . Section 565.12(l)(b) and (2)(b) provides that the lower tax rate applies to beverages manufactured and . . .

UNITED STATES v. MARTIN,, 561 F.2d 135 (8th Cir. 1977)

. . . $50.00 on hand, wherein he fraudulently failed to disclose other assets of money and cash totalling $565.12 . . .