Tax & Reporting Information for Licensees
Bureau of Auditing – Florida Licenses and Permits (last updated March 18, 2025)
| Beverage Distributors | ||
|---|---|---|
| Beverage Distributors | Excel | |
| Sacramental Wine | ||
| Sacramental Wine | Excel | |
| Cigarette Distributors | ||
| Cigarette Licenses | Excel | Text |
| Cigarette Licenses File Layout | Text | |
| Florida Importers Manufacturers and Distributing Agents | ||
| Florida Cigarette Distributors | ||
| RCIP Approved Manufacturers and Importers | ||
| Approved RCIP | RCIP | |
| OTP Distributors | ||
| OTP Wholesalers | Excel | |
| Non Licensed Reporting Entities | ||
| Military Bases | Excel | |
| Out of State Suppliers | Excel | |
| EDS Business Entity Lookup Sheets | ||
| Business Entities-A | .CSV | updated 3/3/2025 |
| Business Entities-B | .CSV | updated 3/3/2025 |
NOTE: To download a file, right click on the link and then click on “Save Link As…
Excise Taxes – Alcoholic Beverages
| Beer | |
| Pints or less | $0.06 each |
| Quarts | $0.12 each |
| Bulk Gallons | $0.48 per gallon |
| Wine (% alcohol by volume) | |
| Less than 17.259% | $2.25 per gallon |
| 17.259% or more | $3.00 per gallon |
| Natural Sparkling | $3.50 per gallon |
| Cider | $0.89 per gallon |
| Liquor (% alcohol by volume) | |
| Less than 17.259% | $2.25 per gallon |
| 17.259% to 55.780% | $6.50 per gallon |
| More than 55.780% | $9.53 per gallon |
Excise Taxes and Surcharge – Cigarettes
| Excise Tax (per pack) | Surcharge (per pack) | |
| Packages containing not less than two nor more than ten | $0.1695 | $0.50 |
| Packages containing more than ten; but not more than twenty | $0.3390 | $1.00 |
| Packages containing 25 cigarettes | $0.42375 | $1.25 |
Excise Taxes and Surcharge – Other Tobacco Products
| 25% of wholesale sales price (excise tax) | $0.25 per $1.00 |
| 60% of wholesale sales price (surcharge) | $0.60 per $1.00 |
The Division of Alcoholic Beverages and Tobacco has set the closing dates for the calendar year as the last business day of the month, unless you are scheduled to have a physical inventory performed by the Division. If you are scheduled to have a physical inventory during that month, please contact your District office to establish the best date to conduct your inventory.
PASSENGER VESSEL TAX BASE RATE Pursuant to Section 565.02 (9)(f), Florida Statutes, the Division of Alcoholic Beverages and Tobacco has calculated the “Base Rate” for Passenger Vessels. The “Base Rate” has been calculated to be .1303. For additional information regarding this Base Rate, please contact Andy Walker at (850) 717-1140. Instructions for filing the quarterly Passenger Carrier Report for Cruise Lines.
Tax Matters Regarding Homogenized Tobacco Wrap Products On April 6, 2016, the First District Court of Appeal affirmed an administrative determination that homogenized tobacco wrap products, otherwise known as “blunt wraps,” are not loose tobacco and do not qualify as tobacco products for tax assessment purposes under current Florida law. Click to view the full memorandum.
Reporting Requirement for Sales of Alcoholic Beverages & Tobacco Products to Retailers Sellers of alcoholic beverages or tobacco products to retailers in Florida are now required to electronically file an annual information report with the Department of Revenue, beginning July 1, 2011. For more information about the filing requirements, refer to the Department of Revenue.
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Need Help?
All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.
Jerome Worley, Director
Division of Alcoholic Beverages & Tobacco
2601 Blair Stone Road
Tallahassee, FL 32399-0791
Telephone: 850.487.1395
Facsimile: 850.922.5175
