Home
Menu
Call attorney Graham Syfert at 904-383-7448
Personal Injury Lawyer
Florida Statute 564.06 | Lawyer Caselaw & Research
F.S. 564.06 Case Law from Google Scholar
Statute is currently reporting as:
Link to State of Florida Official Statute Google Search for Amendments to 564.06

The 2023 Florida Statutes (including Special Session C)

Title XXXIV
ALCOHOLIC BEVERAGES AND TOBACCO
Chapter 564
WINE
View Entire Chapter
F.S. 564.06
564.06 Excise taxes on wines and beverages.
(1) As to beverages including wines, except natural sparkling wines, cider and malt beverages, containing 0.5 percent or more alcohol by volume and less than 17.259 percent alcohol by volume, there shall be paid by all manufacturers and distributors a tax at the rate of $2.25 per gallon.
(2) As to all wines, except natural sparkling wines, containing 17.259 percent or more alcohol by volume, there shall be paid by manufacturers and distributors a tax at the rate of $3.00 per gallon.
(3) As to natural sparkling wines, there shall be paid by all manufacturers and distributors a tax at the rate of $3.50 per gallon.
(4) As to cider, which is made from the normal alcoholic fermentation of the juice of sound, ripe apples or pears, including but not limited to flavored, sparkling, or carbonated cider and cider made from condensed apple or pear must, that contain not less than one-half of 1 percent of alcohol by volume and not more than 7 percent of alcohol by volume, there shall be paid by all manufacturers and distributors a tax at the rate of $.89 per gallon. With the sole exception of the excise tax rate, cider shall be considered wine and shall be subject to the provisions of this chapter.
(5)(a) As to wine coolers, which are a combination of wines containing 0.5 percent or more alcohol by volume, carbonated water, and flavors or fruit juices and preservatives and which contain 1 to 6 percent alcohol content by volume, there shall be paid by all manufacturers and distributors a tax at the rate of $2.25 per gallon.
(b) All products however derived, distilled, mixed, or fermented and which contain less than 6 percent alcohol by volume which are taxed under this chapter shall be available for purchase and sale as provided in ss. 563.02 and 564.02 by any licensee holding a valid license to sell alcoholic beverages for consumption either on or off premises, and nothing contained in chapter 562, chapter 563, chapter 565, or this chapter shall be construed to prevent such sales.
(6) Wine used by any established church as sacramental wine or in connection with religious services is hereby expressly exempted from the provisions of this section.
(7) Every distributor selling wine within the state shall pay the tax to the division monthly on or before the 10th day of the following month, less 1.9 percent of the tax due, which shall be withheld by the distributor for keeping prescribed records, furnishing bond, and properly accounting for and remitting taxes due to the state. However, no allowance shall be granted or permitted when the tax is delinquent at the time of payment.
(8) The excise taxes required to be paid by this section are not required to be paid upon any alcoholic beverage sold to a post exchange, ship service store, or base exchange located in a military, naval, or air force reservation within this state.
(9) The department is authorized to adopt rules to effectuate the provisions of this section.
(10) Fifty percent of all revenues collected from the excise taxes imposed by this section on wine produced by manufacturers in this state from products grown in the state must be deposited into the Viticulture Trust Fund established pursuant to s. 599.012.
History.s. 4, ch. 72-230; s. 2, ch. 77-407; ss. 1, 2, ch. 79-304; s. 414, ch. 81-259; s. 14, ch. 83-349; s. 8, ch. 84-262; s. 1, ch. 85-204; s. 13, ch. 86-269; s. 2, ch. 87-226; ss. 10, 18, ch. 88-308; s. 6, ch. 90-233; s. 3, ch. 91-60; s. 2, ch. 94-296; s. 7, ch. 96-419; s. 127, ch. 2013-18; s. 21, ch. 2016-220.
Note.Former s. 561.46.

F.S. 564.06 on Google Scholar

F.S. 564.06 on Casetext

Amendments to 564.06


Arrestable Offenses / Crimes under Fla. Stat. 564.06
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 564.06.



Annotations, Discussions, Cases:

Cases from cite.case.law:

BAINBRIDGE, E. v. E. TURNER,, 311 F.3d 1104 (11th Cir. 2002)

. . . many states, Florida receives significant tax revenue from excise taxes on alcohol pursuant to section 564.06 . . . This must be inferred from § 564.06, which says that "all manufacturers and distributors” must pay a . . .

In PONCE MARINE FARM, INC. Co. C. U. S. v., 259 B.R. 484 (D.P.R. 2001)

. . . telephone calls; $4,430.75 for miscellaneous photocopying expenses; $879.32 for computer research; and $564.06 . . .

DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, v. McKESSON CORPORATION, 643 So. 2d 16 (Fla. Dist. Ct. App. 1994)

. . . licensed wholesale distributors of alcoholic beverages in Florida,' separately challenged sections 564.06 . . .

DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, v. CORPORATION,, 574 So. 2d 114 (Fla. 1991)

. . . affirmed a summary judgment ruling that Florida’s alcoholic beverage tax scheme, as set forth in sections 564.06 . . . The following provisions were held unconstitutional: [Florida Statutes] 564.06(2), (3) following the . . .

McKESSON CORPORATION v. DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, DEPARTMENT OF BUSINESS REGULATION OF FLORIDA,, 496 U.S. 18 (U.S. 1990)

. . . . §§ 564.02, 564.06, 565.12, 565.14 (1983). After this Court held in Bacchus Imports, Ltd. v. . . . Stat. §§ 564.06, 565.12 (1989) (hereafter Liquor Tax). . . . Stat. §§ 564.06(9), 565.12(1)(c), 565.12(2)(c) (1989). . . .

C. IVEY, v. BACARDI IMPORTS, CO. INC., 541 So. 2d 1129 (Fla. 1989)

. . . beverage tax scheme, chapter 88-308, sections 10 and 11, Laws of Florida, which is codified at sections 564.06 . . . The 1985 amendment to sections 564.06 and 565.12 was implemented in response to the 1984 United States . . . Sections 10 and 11 of the law, as codified in section 564.06 and 565.12, Florida Statutes (Supp.1988) . . . Subsection 564.06(7) provides that all fortified beverages taxed under that section shall be fortified . . . Sections 564.06 and 565.12 provide in pertinent part: 564.06 Excise and import taxes on wines and beverages . . .

JAMES B. BEAM DISTILLING COMPANY, v. DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO,, 530 So. 2d 450 (Fla. Dist. Ct. App. 1988)

. . . Tobacco denying appellant’s application for special excise tax classification sought pursuant to Section 564.06 . . . third in which appellant argues the special excise tax scheme embraced within the provisions of Section 564.06 . . . Appellant sought special excise tax classification pursuant to section 564.06 for several distilled spirit . . . and to have enacted discriminatory taxes favoring Indiana-produced beverages in violation of section 564.06 . . . (9)(a) and (b), providing that the special tax rates authorized in section 564.06 shall not be available . . .

NATIONAL DISTRIBUTING CO. INC. v. OFFICE OF COMPTROLLER,, 523 So. 2d 156 (Fla. 1988)

. . . These two chapters had amended sections 564.06 and 565.12, Florida Statutes (1983), in an attempt to . . . certain wines and alcoholic beverages manufactured and bottled in Florida; (b) that portion of section 564.06 . . . from taxation certain other wines manufactured and bottled in Florida; (c) that portion of section 564.06 . . .

DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, DEPARTMENT OF BUSINESS REGULATION, v. McKESSON CORPORATION,, 524 So. 2d 1000 (Fla. 1988)

. . . At the time of the Bacchus decision, sections 564.06 and 565.12, Florida Statutes (Supp.1984), granted . . . In response to the Bacchus decision, the Florida Legislature amended sections 564.06 and 565.12 in Chapters . . . The amended provisions, as codified in sections 564.06 and 565.12 Florida Statutes (1985), among other . . . Brown-Forman challenges only those of section 564.06. . . . Section 564.06, Florida Statutes (1985) provides in pertinent part: Excise taxes on wines and beverages . . .

STATE DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, v. FLORIDA RESTAURANT ASSOCIATION,, 463 So. 2d 1194 (Fla. Dist. Ct. App. 1985)

. . . They argue that section 14 of chapter 83-349 increased the tax rate already imposed by section 564.06 . . . See sections 563.05, 564.06 and 565.12, Florida Statutes (1981). . . .

In CUSATO BROTHERS INTERNATIONAL, INC. GREAT AMERICAN BANK OF BROWARD COUNTY, v. B. McCRACKEN,, 750 F.2d 887 (11th Cir. 1985)

. . . . §§ 563.05 and 564.06. The district court reversed. . . . As noted supra, Fla.Stat. §§ 563.05 and 564.06 impose excise taxes upon manufacturers, distributors, . . . Since we agree that the trustee acted as a distributor for purposes of Fla.Stat. §§ 563.05 and 564.06 . . . sale of the debtor’s inventory was subject to the excise tax as provided in Fla.Stat. §§ 563.05 and 564.06 . . . court properly held that the estate is not subject to tax liability pursuant to Fla.Stat. §§ 563.05 and 564.06 . . .

In CUSATO BROTHERS INTERNATIONAL, INC. GREAT AMERICAN BANK OF BROWARD COUNTY, v. B. McCRACKEN,, 750 F.2d 887 (11th Cir. 1985)

. . . . §§ 563.05 and 564.06. The district court reversed. . . . As noted supra, Fla.Stat. §§ 563.05 and 564.06 impose excise taxes upon manufacturers, distributors, . . . Since we agree that the trustee acted as a distributor for purposes of Fla.Stat. §§ 563.05 and 564.06 . . . sale of the debtor’s inventory was subject to the excise tax as provided in Fla.Stat. §§ 563.05 and 564.06 . . . court properly held that the estate is not subject to tax liability pursuant to Fla.Stat. §§ 563.05 and 564.06 . . .