Untangling the complex world of wine direct shipping and compliance

IMPORTANT

This website is provided for informational purposes only and is not legally binding. The Florida Legislature is considering legislation on the wine shipment issue this legislative session and is expected to pass legislation that directly impacts wine shipment into Florida. For your convenience a link to the web pages of the Florida House of Representatives (www.myfloridahouse.gov) and the Florida Senate (www.flsenate.gov) are provided so that you might be aware of pending legislation; you should contact your legislator for additional information. This website will remain as a resource until the last day of Session, May 4, 2007.

A federal court ruling on shipment of wine from out of state wineries to Floridians precludes enforcement of the ban on direct wine shipments from non-Florida wineries to Florida consumers. The ruling did not limit the state’s authority to collect taxes on wine or to enforce the prohibition of the sale of alcoholic beverages, including wine, to a person under the age of 21.

The Department of Business and Professional Regulation remains responsible for the regulation of all alcoholic beverages in Florida.

To ensure compliance with State of Florida and Federal laws, please review the following important information.

Dry Counties

Pursuant to Section 568.02, Florida Statutes, it is unlawful to sell alcoholic beverages containing more than 6.243 percent of alcohol by volume in a county that has voted against the sale of intoxicating liquors, wines, or beers. There are currently five Florida Counties to which this law is applicable: Lafayette, Liberty, Madison, Suwannee and Washington.

Tax Information

Sales/Use Tax: Florida law imposes a 6 percent use tax on out-of-state purchases if sales tax was not paid at the time of purchase. The use tax normally applies to items purchased outside Florida which are brought or delivered into this state and would have been taxed if purchased in Florida. Sales and use tax must be paid to the Florida Department of Revenue by consumers for any wine purchased from out of state entities. Consumers will be required to report the sales/use tax on form DR-15MO. Please review important sales/use tax information.

Excise Tax: Excise tax must be paid to the Florida Department of Business and Professional Regulation by wineries who sell wine directly to consumers in Florida. The report of all sales from wineries and the applicable excise taxes must be submitted to the DBPR Division of Alcoholic Beverages and Tobacco by the 10^th of the month for any sales made in the previous month.

To calculate and report the excise tax applicable to the monthly sales, wineries must complete page 1 of AB&T Form 4000A-100-W, Alcoholic Beverage Distributor’s Monthly Report, for Imported Wine. The tax payments can be made by submitting a check with the monthly report for the applicable excise tax due or by means of electronic funds transfer.

To report the previous month’s sales, wineries must complete page 2 of AB&T Form 4000A-125, Beverages Shipped To / Within Florida. The total sales for each wine category should be transferred to the tax calculation page.

Underage Sales Information

Florida law prohibits the sale of alcoholic beverages, including wine, to a person under the age of 21. View Section 562.11, Florida Statutes

Additionally, Federal law requires that anyone shipping alcoholic beverages into a state must clearly mark the container for delivery only to a person 21 years of age or older and obtain a signature of the recipient who is 21 years of age or over. View Federal Law

As a result of the Federal law, many common carriers employ guidelines to ensure compliance with State and Federal law. The following information can be reviewed for further information.

View General Information Regarding the Regulation of Alcoholic Beverages in Florida

View Additional Resources Regarding Federal Regulation