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

See Tax Rate History Information

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