Florida Regulations 12A-15.012: Alcoholic and Malt Beverages
Current as of: 2024 | Check for updates
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(1)(a) Alcoholic beverages, including beer, ale, and wine, are subject to surtax at the rate imposed by the county where the business is located.
(b) Except as provided in Florida Statutes § 212.07(4), a dealer will add the sales tax, plus the applicable surtax, to the sales price 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 sales tax or surtax due or that the dealer will relieve the purchaser from the payment of sales tax or surtax.
(c) In some instances, it may be impractical for dealers who sell package goods, mixed drinks, or a combination of package goods and mixed drinks to separately itemize the sales price of the beverage and the tax. In such cases, a dealer is required to remit tax in accordance with one of the methods outlined below, and the dealer’s records must substantiate the method chosen.
(2) DEALERS WHO DO NOT SELL MIXED DRINKS.
(a)1. When a dealer, located in a county imposing a surtax, who sells package goods but does not sell mixed drinks, does not put the public on notice that tax is included in the total charge, the dealer is required to remit tax at the following rates. The dealer should multiply the total gross receipts derived from the sale of package goods by the following effective tax rates to compute the amount of sales tax, plus surtax, due.
County Surtax Tax
(b) Except as provided in Florida Statutes § 212.07(4), a dealer will add the sales tax, plus the applicable surtax, to the sales price 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 sales tax or surtax due or that the dealer will relieve the purchaser from the payment of sales tax or surtax.
(c) In some instances, it may be impractical for dealers who sell package goods, mixed drinks, or a combination of package goods and mixed drinks to separately itemize the sales price of the beverage and the tax. In such cases, a dealer is required to remit tax in accordance with one of the methods outlined below, and the dealer’s records must substantiate the method chosen.
(2) DEALERS WHO DO NOT SELL MIXED DRINKS.
(a)1. When a dealer, located in a county imposing a surtax, who sells package goods but does not sell mixed drinks, does not put the public on notice that tax is included in the total charge, the dealer is required to remit tax at the following rates. The dealer should multiply the total gross receipts derived from the sale of package goods by the following effective tax rates to compute the amount of sales tax, plus surtax, due.
County Surtax Tax