Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-15 - DISCRETIONARY SALES SURTAX
Section 12A-15.012 - Alcoholic and Malt Beverages
Universal Citation: FL Admin Code R 12A-15.012
Current through Reg. 50, No. 187; September 24, 2024
(1)
(a) Alcoholic beverages, including beer, ale,
and wine, are subject to surtax at the rate imposed by the county where the
business is located.
(b) Except as
provided in Section 212.07(4),
F.S., a dealer will add the sales tax, plus the applicable surtax, to the sales
price of each sale, and may not advertise or hold out to the public in any
manner that the dealer will pay all or any part of the sales tax or surtax due
or that the dealer will relieve the purchaser from the payment of sales tax or
surtax.
(c) In some instances, it
may be impractical for dealers who sell package goods, mixed drinks, or a
combination of package goods and mixed drinks to separately itemize the sales
price of the beverage and the tax. In such cases, a dealer is required to remit
tax in accordance with one of the methods outlined below, and the dealer's
records must substantiate the method chosen.
(2) DEALERS WHO DO NOT SELL MIXED DRINKS.
(a)
1. When
a dealer, located in a county imposing a surtax, who sells package goods but
does not sell mixed drinks, does not put the public on notice that tax is
included in the total charge, the dealer is required to remit tax at the
following rates. The dealer should multiply the total gross receipts derived
from the sale of package goods by the following effective tax rates to compute
the amount of sales tax, plus surtax, due.
|
County Surtax Tax |
Effective Tax Rate |
|
No Surtax |
.0635 |
|
1/4% |
.0656 |
|
1/2% |
.0677 |
|
3/4% |
.07035 |
|
1% |
.0730 |
|
1 1/4% |
.0753 |
|
1 1/2% |
.0776 |
|
1 3/4% |
.0799 |
|
2% |
.0822 |
2.
Example: A package store located in a county imposing surtax at the rate of 1
1/2% that does not sell mixed drinks and whose total gross receipts are $2, 000
would multiply $2, 000 by .0776 to compute tax due of $155.20. This is the
amount of sales tax, plus surtax, due.
(b)
1. When
a dealer, located in a county imposing a surtax, who sells package goods but
does not sell mixed drinks, puts the public on notice through the posting of
price lists or signs prominently throughout the business establishment that tax
is included in the total charge, the dealer is required to remit tax in the
following manner:
a. Divide the total gross
receipts by the following divisors to compute taxable sales:
|
County Surtax |
Rate Divisor |
|
No Surtax |
1.0635 |
|
1/4% |
1.0656 |
|
1/2% |
1.0677 |
|
3/4% |
1.07035 |
|
1% |
1.0730 |
|
1 1/4% |
1.0753 |
|
1 1/2% |
1.0776 |
|
1 3/4% |
1.0799 |
|
2% |
1.0822 |
b.
Subtract taxable sales from the total gross receipts to compute the amount of
sales tax, plus surtax, due.
2. Example: A package store located in a
county imposing a surtax at 1 1/2% that does not sell mixed drinks and whose
total gross receipts are $2, 000 would divide $2, 000 by 1.0776 to compute
taxable sales of $1, 855.98. The store would subtract $1, 855.98 from $2, 000
to compute $144.02 tax due. This is the amount of sales tax, plus surtax,
due.
(3) DEALERS WHO SELL MIXED DRINKS.
(a)
1. When a dealer, located in a county
imposing a surtax, sells mixed drinks or both mixed drinks and package goods
and does NOT put the public on notice that tax is included in the total charge,
the dealer is required to remit tax at the following rates. The dealer should
multiply the total gross receipts derived from the sale of mixed drinks and
package goods by the following effective tax rates to compute the amount of
sales tax, plus surtax, due.
|
County Surtax Tax |
Effective Tax Rate |
|
No Surtax |
.0659 |
|
1/4% |
.0678 |
|
1/2% |
.0697 |
|
3/4% |
.0724 |
|
1% |
.0751 |
|
1 1/4% |
.0773 |
|
1 1/2% |
.0795 |
|
1 3/4% |
.0817 |
|
2% |
.0839 |
2.
Example: A dealer located in a county imposing a 1% surtax who sells mixed
drinks or both mixed drinks and package goods and whose total gross receipts
are $2,000 would multiply $2,000 by .0751 to compute tax due of $150.20. This
is the amount of sales tax, plus surtax due.
(b)
1. When
a dealer, located in a county imposing a surtax, sells mixed drinks or both
mixed drinks and package goods and puts the public on notice through the
posting of price lists or signs prominently throughout the business
establishment that tax is included in the total charge, the dealer is required
to remit tax in the following manner:
a.
Divide total gross receipts by the following divisors to compute taxable sales:
|
County Surtax |
Rate Divisor |
|
No Surtax |
1.0659 |
|
1/4% |
1.0678 |
|
1/2% |
1.0697 |
|
3/4% |
1.0724 |
|
1% |
1.0751 |
|
1 1/4% |
1.0773 |
|
1 1/2% |
1.0795 |
|
1 3/4% |
1.0817 |
|
2% |
1.0839 |
b.
Subtract taxable sales from the total gross receipts to compute the amount of
sales tax, plus surtax, due.
2. Example: A dealer located in a county
imposing a 1% surtax who sells mixed drinks or both mixed drinks and package
goods and whose total gross receipts are $2,000 would divide $2,000 by 1.0751
to compute taxable sales of $1,860.29. The dealer would subtract $1,860.29 from
$2,000 to compute $139.71 tax due. This is the amount of sales tax, plus
surtax, due.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.07(2), (4), 212.08(4) FS.
New 12-11-89, Amended 3-20-96, 6-19-01, 11-1-05, 6-1-09, 6-14-22.
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