The 2023 Florida Statutes (including Special Session C)
|
||||||
|
. . . 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 . . .
. . . . §§ 563.05 (beer), 564.06 (wine), and 565.12 (liquor). . . .
. . . telephone calls; $4,430.75 for miscellaneous photocopying expenses; $879.32 for computer research; and $564.06 . . .
. . . licensed wholesale distributors of alcoholic beverages in Florida,' separately challenged sections 564.06 . . .
. . . 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 . . .
. . . . §§ 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). . . .
. . . 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 . . .
. . . 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 . . .
. . . 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 . . .
. . . 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 . . .
. . . 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). . . .
. . . . §§ 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 . . .
. . . . §§ 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 . . .