Fla. Admin. Code Ann. R. 12A-1.057 - Alcoholic and Malt Beverages
(1)
(a) Alcoholic beverages, including beer, ale,
and wine are taxable.
(b) Except as
provided in Section 212.04(4),
F.S., a deader will add the tax to the sale price (including any other state
and federal taxes) of each sale and may not advertise or hold out to the public
in any manner that the dealer will pay all or any part of the tax or will
relieve the purchaser from the payment thereof.
(c) However, nothing herein contained shall
be construed as prohibiting a dealer from setting his prices on the sale of
alcoholic beverages in such a manner as to avoid the handling of pennies,
provided each and every one of the dealer's price lists shows the price of the
beverage and the amount of tax due as separate items.
(2) Any person desiring to sell such
beverages at retail must first qualify as a dealer under Chapter 212, F.S.,
before applying to the Division of Alcoholic Beverages and Tobacco, Department
of Business and Professional Regulation, for a license.
(3) In some instances, it may be impractical
for a dealer to separately record the sales price of the beverage and the tax
thereon. In such cases, for the privilege of deviating from the requirement of
subsection (1) above, a dealer shall remit tax in accordance with one of the
methods outlined below, and the dealer's records must substantiate the method
so elected.
(a) When the public has not been
put on notice through the posting of price lists or signs prominently displayed
throughout the establishment that the tax is included in the total charge,
package stores which sell no mixed drinks shall remit tax at rate of 6.35
percent of their total receipts. Dealers who sell mixed drinks or a combination
of mixed drinks and package goods shall remit the tax at the rate of 6.59
percent of their total receipts.
1. Example:
A package store which sells no mixed drinks and whose total receipts are $2,
000 would multiply $2, 000 by 6.35 percent to compute tax due of
$127.00.
2. Example: A dealer who
sells drinks or a combination of drinks and package goods and whose total
receipts are $2, 000 would multiply $2, 000 by 6.59 percent to compute tax due
of $131.80.
(b) Where it
can be demonstrated that the public has been put on notice by means of price
lists or signs posted prominently throughout the establishment that the total
charge includes tax, the dealer shall report the tax collected by deducting the
tax from the total receipts using the methods shown below:
1. Example: A package store which sells no
mixed drinks and whose total receipts are $2, 000 would divide $2, 000 by
1.0635 to compute gross sales of $1, 880.58 and tax collected of
$119.42.
2. Example: A dealer who
sells drinks or a combination of drinks and package goods and whose total
receipts are $2, 000 would divide $2, 000 by 1.0659 to compute gross sales of
$1, 876.35 and tax collected of $123.65.
(c) Notwithstanding other provisions of this
subsection, where the books and records of a dealer can clearly demonstrate
without exception a lesser tax rate, the dealer shall apply the lesser tax rate
in a manner consistent with paragraphs (a) and (b) of this
subsection.
(4)
(a) Wine or fortified wine and liquor or
distilled spirits provided by distributors or vendors for the purpose of "wine
tasting" and "spirituous beverage tasting" as contemplated under the provisions
of Chapters 564 and 565, F.S., is exempt from the tax imposed by Chapter 212,
F.S.; however, any charge imposed upon the general public for "wine tasting"
and "spirituous beverage tasting" is subject to tax.
(b) Except as otherwise provided in paragraph
(a), above, beverages or drinks, subject to taxation under Chapter 212, F.S.,
provided by distributors, vendors, or any other person for the purpose of
tasting or promoting any such product are
taxable.
Notes
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(a)1.a., (2), (3), (4), 212.06, 212.07(2), (4), 212.08(4)(b), (7)(s), 212.19 FS.
New 10-7-68, Amended 6-16-72, 1-10-78, 7-16-79, 7-20-82, Formerly 12A-1.57, Amended 12-13-88, 6-4-08, 6-14-22.
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