Tax & Reporting Information for Licensees

Bureau of Auditing – Florida Licenses and Permits (last updated May 26, 2020)

Beverage Distributors
Beverage Distributors Excel PDF
Sacramental Wine
Sacramental Wine Excel PDF
Cigarette Distributors
Cigarette Licenses Excel Text
Cigarette Licenses File Layout Text
Florida Importers Manufacturers and Distributing Agents PDF
Florida Cigarette Distributors PDF
RCIP Approved Manufacturers and Importers
Approved RCIP RCIP
OTP Distributors
OTP Wholesalers Excel PDF
Non Licensed Reporting Entities
Military Bases Excel PDF
Out of State Suppliers Excel PDF

NOTE: To download a file, right click on the link and then click on “Save Target As…

Excise Taxes – Alcoholic Beverages

Beer
 Pints or less $0.06 each
 Quarts  $0.12 each
 Bulk Gallons  $0.48 per gallon
 Wine (% alcohol by volume)
 Less than 17.259%  $2.25 per gallon
 17.259% or more  $3.00 per gallon
 Natural Sparkling  $3.50 per gallon
 Cider  $0.89 per gallon
 Liquor (% alcohol by volume)
Less than 17.259% $2.25 per gallon
17.259% to 55.780% $6.50 per gallon
More than 55.780% $9.53 per gallon

Excise Taxes and Surcharge – Cigarettes

Excise Tax (per pack) Surcharge (per pack)
Packages containing not less than two nor more than ten $0.1695 $0.50
 Packages containing more than ten; but not more than twenty  $0.3390  $1.00
 Packages containing 25 cigarettes  $0.42375  $1.25

Excise Taxes and Surcharge – Other Tobacco Products

25% of wholesale sales price (excise tax) $0.25 per $1.00
60% of wholesale sales price (surcharge) $0.60 per $1.00

See Tax Rate History Information

The Division of Alcoholic Beverages and Tobacco has set the closing dates for calendar year 2020 as the last business day of the month, unless you are scheduled to have a physical inventory performed by the Division. If you are scheduled to have a physical inventory during that month, please contact your District office to establish the best date to conduct your inventory.

PASSENGER VESSEL TAX BASE RATE Pursuant to Section 565.02 (9)(f), Florida Statutes, the Division of Alcoholic Beverages and Tobacco has calculated the “Base Rate” for Passenger Vessels. The “Base Rate” has been calculated to be .1303. For additional information regarding this Base Rate, please contact Andy Walker at (850) 717-1140.  Instructions for filing the quarterly Passenger Carrier Report for Cruise Lines.

 

Tax Matters Regarding Homogenized Tobacco Wrap Products On April 6, 2016, the First District Court of Appeal affirmed an administrative determination that homogenized tobacco wrap products, otherwise known as “blunt wraps,” are not loose tobacco and do not qualify as tobacco products for tax assessment purposes under current Florida law. Click to view the full memorandum.

 

Reporting Requirement for Sales of Alcoholic Beverages & Tobacco Products to Retailers Sellers of alcoholic beverages or tobacco products to retailers in Florida are now required to electronically file an annual information report with the Department of Revenue, beginning July 1, 2011. For more information about the filing requirements, refer to the Department of Revenue.

Need Help?

All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.

Sterling Whisenhunt, Director 

Division of Alcoholic Beverages & Tobacco
2601 Blair Stone Road
Tallahassee, FL 32399-0791

Telephone: 850.487.1395
Facsimile: 850.922.5175