Florida Statute 565.12 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO

Chapter 565
LIQUOR

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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: 18

Delong v. Florida Fish & Wildlife Conservation Commission

Court: Fla. Dist. Ct. App. | Date Filed: 2014-05-28T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2006-03-09T23:53:00-08:00

Citation: 932 So. 2d 344

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

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

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…(7) and (9) through (13) and [Florida Statutes] 565.12(1)(b), (1)(c), (2)(b), (2)(c), and (5) through

Ivey v. BACARDI IMPORTS, CO., INC.

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

Citation: 541 So. 2d 1129

Snippet: Florida, which is codified at sections 564.06 and 565.12, Florida Statutes (Supp. 1988), unconstitutional…this Court held provisions of sections 564.06 and 565.12, Florida Statutes (1985), which granted tax exemptions…Prior to the 1985 amendment, sections 564.06 and 565.12, Florida Statutes (Supp. 1984), granted tax-preferred…Florida. The 1985 amendment to sections 564.06 and 565.12 was implemented in response to the 1984 United …because the 1985 amendment to sections 564.06 and 565.12 had both the purpose and effect of discriminating

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

Citation: 523 So. 2d 156

Snippet: the years between 1981 and 1985. §§ 564.06 & 565.12, Fla. Stat. (1981 to 1984 supp.). Appellants argue…These two chapters had amended sections 564.06 and 565.12, Florida Statutes (1983), in an attempt to correct…manufactured and bottled in Florida; (d) all of section 565.12(1)(b), Florida Statutes (1981 to 1984 supp.), which…bottled in Florida; and (e) all of section *158 565.12(2)(b), Florida Statutes (1981 to 1984 supp.), which

Div. of Alcoholic Bev. v. McKesson Corp.

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

Citation: 524 So. 2d 1000

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

Washington v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1987-06-19T00:00:00-07:00

Citation: 508 So. 2d 565, 12 Fla. L. Weekly 1518, 1987 Fla. App. LEXIS 8888

Snippet: Campbell, Danahy, Scheb 19 June 1987 508 So. 2d 565, 12 Fla. L. Weekly 1518, 1987 Fla. App. LEXIS 8888

Tyner v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1987-06-19T00:00:00-07:00

Citation: 508 So. 2d 565, 12 Fla. L. Weekly 1520, 1987 Fla. App. LEXIS 8907

Snippet: Sanderlin, Threadgill 19 June 1987 508 So. 2d 565, 12 Fla. L. Weekly 1520, 1987 Fla. App. LEXIS 8907

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

Court: Fla. | Date Filed: 1987-05-07T00:53:00-07:00

Citation: 508 So. 2d 317

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

City of Clearwater v. Garretson

Court: Fla. Dist. Ct. App. | Date Filed: 1978-03-08T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 1978-02-23T00:00:00-08:00

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

Snippet: taxed under Section 565.12(l)(a) and (2)(a) or pro-ratedly taxed under Section 565.12(l)(b) and (2)(b) based…enumerated in Section 565.-12(l)(b) and (2)(b) are mixed with Florida grown non-Section 565.12(l)(b) and (2)(…declaratory judgment action which construed Sections 565.-12 and 565.14, Florida Statutes (1975), so as to require…to pay the higher excise tax required by Section 565.12 on 61,600.65 wine gallons of rum manufactured by…. This was the maximum tax provided by Section 565.-12(l)(a) and (2)(a). Jacquin filed a declaratory judgment

City of Opa Locka v. State ex rel. Tepper

Court: Fla. Dist. Ct. App. | Date Filed: 1972-01-25T00:00:00-08:00

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: Fla. | Date Filed: 1943-11-16T00:00:00-07:00

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: Fla. | Date Filed: 1918-06-17T00:00:00-07:00

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: Fla. | Date Filed: 1882-01-15T00:00:02-07:52:58

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