Florida alcohol tax permits and rules

It feels like everyone is ordering alcohol online. Does Florida permit direct-to-consumer (DTC) wine and alcohol shipping? Find out and learn the alcohol (wine, liquor, and beer) tax rates and rules for your state.

Wine, liquor, and beer tax rates for Florida

Last Updated:

August 01, 2021

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Permit

Licensing

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DTC License Required: No

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Sales tax

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State Sales Tax: Effective July 1, 2021, remote out-of-state sellers are required to collect, report, and remit sales and use tax, including any applicable local tax, on DTC sales shipped into the state if the retailer has made taxable remote Florida sales in excess of $100,000 over the previous calendar year.

State Sales Tax Rate: 6.000%

Local Sales Tax: Yes

Local Sales Tax Range: 0%-2%

Sales Tax on Shipping: Yes

Excise

Alcohol tax

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Excise Tax on Wine and Beverages: $2.25-$3.00/gal

Shipping

Volume limits

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Consumer Limit: Unlimited

Per State Aggregate: Unlimited

Reporting

Returns

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Sales Tax & Use Tax: Quarterly by the 19th of the month following the close of the reporting period. Dependent upon nexus status.

Excise Tax: Monthly by the 10th

Direct Shipment: Monthly by the 10th

Record Retention: At least 3 years

Requirements

Product requirements*

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Product Restrictions: Wine may not be shipped in a container larger than 1 gallon.

Product Registration: No

Product Requirements: Wine sold and shipped directly to consumers in Florida must be packaged in containers conspicuously labeled to indicate alcoholic contents and the signature of a person 21 years of age or older is required for delivery.

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Reporting

Important DTC information

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Tax can get complicated when it comes to direct-to-consumer (DTC) shipments. The beverage alcohol industry is different from other industries in that licensed alcohol shippers are required to register for sales tax in most states, independent of economic or physical nexus.

Depending on the state, sales and use tax can be applied at the state, county, city, or special district levels. Address accuracy is important to determine if a location falls into an incorporated or unincorporated section of a county or a special district.

On top of the sales tax requirements, alcohol taxes also apply to DTC shipments. Several states have “markup” taxes, where the retail value of the alcohol is multiplied by a percentage rate. Most of these markup taxes are either required or can be passed through to the consumer. 

Traditional “gallonage”-based excise taxes are also usually due on DTC shipments. Most of the time these are factored into the price of the item and not passed through to the consumer. In a few cases, these excise taxes are required to be passed on to the consumer. 

Rules and regulations for your winery, brewery, or other beverage alcohol business change frequently. Avalara for Beverage Alcohol helps distill the beverage alcohol compliance process so you can focus on your business.

Information

Learn more about state alcohol and excise taxes

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Florida DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.

Use our beverage alcohol solution to simplify DTC wine shipping

1. Pinpoint tax compliance needs

4. Automate many of your licensing and registration processes

2. Integrate with existing business systems

5. Simplify returns filing, remittance, and reporting processes

3. Streamline tax calculation and exemption management

1. Pinpoint tax compliance needs

2. Integrate with existing business systems

3. Streamline tax calculation and exemption management

4. Automate many of your licensing and registration processes

5. Simplify returns filing, remittance, and reporting processes

Additional beverage alcohol tax resources
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Connect with us for better beverage alcohol compliance

Get in touch to see how you can reduce alcohol tax stress.

Connect with us for better beverage alcohol compliance

Get in touch to see how you can reduce alcohol tax stress.