Florida Statute 565.12 | Lawyer Caselaw & Research

The 2024 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 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 Citing Statute 565.12

Total Results: 16

Delong v. Florida Fish & Wildlife Conservation Commission

Court: District Court of Appeal of Florida | Date Filed: 2014-05-28

Citation: 145 So. 3d 123, 38 I.E.R. Cas. (BNA) 700, 2014 Fla. App. LEXIS 8115, 2014 WL 2199805

Snippet: it. See State ex rel. McIver v. Swank, 152 Fla. 565, 12 So.2d 605, 609 (1943) (holding there is no protected

Florida Hosp. Waterman, Inc. v. Buster

Court: District Court of Appeal of Florida | Date Filed: 2006-03-10

Citation: 932 So. 2d 344, 2006 WL 566084

Snippet: away. See State ex rel. McIver v. Swank, 152 Fla. 565, 12 So.2d 605, 609 (1943) ("This is a case where the

DIV. OF ALCOHOLIC ETC. v. McKesson Corp.

Court: District Court of Appeal of Florida | Date Filed: 1994-09-07

Citation: 643 So. 2d 16

Snippet: Florida, separately challenged sections 564.06 and 565.12, Florida Statutes (1985), providing for preferential

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

Court: Supreme Court of Florida | Date Filed: 1991-01-15

Citation: 574 So. 2d 114

Snippet: tax scheme, as set forth in sections 564.06 and 565.12, Florida Statutes (1985), which gave tax preferences

Ivey v. BACARDI IMPORTS, CO., INC.

Court: Supreme Court of Florida | Date Filed: 1989-03-23

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

Snippet: Florida, which is codified at sections 564.06 and 565.12, Florida Statutes (Supp. 1988), unconstitutional

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

Court: District Court of Appeal of Florida | Date Filed: 1988-09-08

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

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

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

Court: Supreme Court of Florida | Date Filed: 1988-04-07

Citation: 523 So. 2d 156, 1988 WL 31798

Snippet: in the years between 1981 and 1985. §§ 564.06 & 565.12, Fla. Stat. (1981 to 1984 supp.). Appellants argue

Div. of Alcoholic Bev. v. McKesson Corp.

Court: Supreme Court of Florida | Date Filed: 1988-02-18

Citation: 524 So. 2d 1000

Snippet: time of the Bacchus decision, sections 564.06 and 565.12, Florida Statutes (Supp. 1984), granted tax preferred

DEPT. OF CORRECTIONS v. Fla. Nurses Ass'n

Court: Supreme Court of Florida | Date Filed: 1987-05-07

Citation: 508 So. 2d 317, 12 Fla. L. Weekly 221, 1987 Fla. LEXIS 1844

Snippet: abolished. State ex rel. McIver v. Swank, 152 Fla. 565, 12 So.2d 605 (1943). Swank involved rights of tenured

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

Court: District Court of Appeal of Florida | Date Filed: 1985-01-18

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

Snippet: by distributors. See sections 563.05, 564.06 and 565.12, Florida Statutes (1981). The legislature, therefore

City of Clearwater v. Garretson

Court: District Court of Appeal of Florida | Date Filed: 1978-03-08

Citation: 355 So. 2d 1248, 1978 Fla. App. LEXIS 15101

Snippet: held in State ex rel. McIver v. Swank, 152 Fla. 565, 12 So.2d 605, 607 (1943) that: [T]he salutary purpose

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

Court: District Court of Appeal of Florida | Date Filed: 1978-02-23

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

Snippet: declaratory judgment action which construed Sections 565.-12 and 565.14, Florida Statutes (1975), so as to require

City of Opa Locka v. State ex rel. Tepper

Court: District Court of Appeal of Florida | Date Filed: 1972-01-25

Citation: 257 So. 2d 100, 1972 Fla. App. LEXIS 7342

Snippet: But cf. State ex rel. McIver v. Swank, 152 Fla. 565, 12 So.2d 605, 608. Furthermore, in smaller communities

State Ex Rel. Watson v. Crooks

Court: Supreme Court of Florida | Date Filed: 1943-11-16

Citation: 15 So. 2d 675, 153 Fla. 694, 1943 Fla. LEXIS 737

Snippet: State ex rel. Mclver, et al., v. Swank, 152 Fla. 565,12 So.2d 605. This rule would not apply to constitutional

Charles Blum Co. v. Town of Hastings

Court: Supreme Court of Florida | Date Filed: 1918-06-17

Citation: 76 Fla. 7

Snippet: Central Hotel Co., 121 Ky. 846, 90 S. W. Rep. 565, 12 Ann. Cas. 172, ‘A license to sell liquor is for

Basnet v. City of Jacksonville

Court: Supreme Court of Florida | Date Filed: 1882-01-15

Citation: 18 Fla. 523

Snippet: ground shown.” 6 Mass., 72; 2 Hal., 38; 6 Wend., 565; 12 ib., 292; 15 ib., 206. Says Judge Cowen in ex-parte