November 19, 2019
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       Florida Senate - 2010                                     SB 784
       
       
       
       By Senator Baker
       
       
       
       
       20-00593-10                                            2010784__
    1                        A bill to be entitled                      
    2         An act relating to alcoholic beverage regulation;
    3         amending s. 212.08, F.S.; correcting and conforming
    4         cross-references; providing an exemption from
    5         specified taxes on alcoholic beverages provided by
    6         certain distillers for spirituous beverage tastings;
    7         repealing s. 565.07, F.S., relating to the sale,
    8         processing, and consumption of certain distilled
    9         spirits; amending s. 565.08, F.S.; providing the
   10         Division of Alcoholic Beverages and Tobacco with
   11         certain requirements regarding the registration of
   12         brands and labels, fee payments, and notices; amending
   13         s. 565.17, F.S.; authorizing certain distillers to
   14         conduct spirituous beverage tastings under specified
   15         conditions; authorizing certain distillers to deliver
   16         free samples to vendors authorized to sell spirituous
   17         beverages under specified conditions; providing an
   18         effective date.
   19  
   20  Be It Enacted by the Legislature of the State of Florida:
   21  
   22         Section 1. Paragraph (s) of subsection (7) of section
   23  212.08, Florida Statutes, is amended to read:
   24         212.08 Sales, rental, use, consumption, distribution, and
   25  storage tax; specified exemptions.—The sale at retail, the
   26  rental, the use, the consumption, the distribution, and the
   27  storage to be used or consumed in this state of the following
   28  are hereby specifically exempt from the tax imposed by this
   29  chapter.
   30         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   31  entity by this chapter do not inure to any transaction that is
   32  otherwise taxable under this chapter when payment is made by a
   33  representative or employee of the entity by any means,
   34  including, but not limited to, cash, check, or credit card, even
   35  when that representative or employee is subsequently reimbursed
   36  by the entity. In addition, exemptions provided to any entity by
   37  this subsection do not inure to any transaction that is
   38  otherwise taxable under this chapter unless the entity has
   39  obtained a sales tax exemption certificate from the department
   40  or the entity obtains or provides other documentation as
   41  required by the department. Eligible purchases or leases made
   42  with such a certificate must be in strict compliance with this
   43  subsection and departmental rules, and any person who makes an
   44  exempt purchase with a certificate that is not in strict
   45  compliance with this subsection and the rules is liable for and
   46  shall pay the tax. The department may adopt rules to administer
   47  this subsection.
   48         (s) Tasting beverages.—Vinous and alcoholic beverages
   49  provided by distributors, or vendors, or distillers for the
   50  purpose of “wine tasting” and “spirituous beverage tasting” as
   51  contemplated under the provisions of ss. 564.08 564.06 and
   52  565.17 565.12, respectively, are exempt from the tax imposed by
   53  this chapter.
   54         Section 2. Section 565.07, Florida Statutes, is repealed.
   55         Section 3. Section 565.08, Florida Statutes, is amended to
   56  read:
   57         565.08 Labeling regulations; liquor.—
   58         (1) The division is fully authorized to make and promulgate
   59  reasonable rules and regulations governing the labeling of all
   60  liquors containing 0.5 percent or more of alcohol by volume,
   61  which rules and regulations shall not conflict with the federal
   62  regulations pertaining to such labeling.
   63         (2) Registration of brands or labels shall be effected by
   64  changes to a registered brand or label, by additions to or
   65  deletions from the master list of the registrant for the
   66  previous year, or by nonpayment of the registration fee for each
   67  brand or label registered. The division shall issue up to a 5
   68  year registration to selected registrants, including in-state
   69  licensed distillers, upon the application for a multiyear
   70  registration, notwithstanding any other provision of law to the
   71  contrary. Fees for such multiyear registration shall not exceed
   72  the statutory fee caps for individual brands or labels on an
   73  annualized basis.
   74         (3) Each licensed distiller located in this state that is
   75  required to file a brand or label registration or renewal
   76  registration and pay the applicable fee shall have preference in
   77  processing the registration or fee payment by the division over
   78  distillers not located in this state.
   79         (4) The division shall notify each registrant, in writing
   80  or electronically, of the receipt of registration for a brand or
   81  label and the required payment for the registration within 10
   82  business days after receipt of the registration and payment of
   83  the fee. The division shall notify the registrant, in writing or
   84  electronically, of the approval or denial of a brand or label
   85  registration within 30 business days after receipt of the
   86  registration and payment of the fee.
   87         Section 4. Section 565.17, Florida Statutes, is amended to
   88  read:
   89         565.17 Beverage tastings by distributors, and vendors, and
   90  distillers.—
   91         (1) A licensed distributor of spirituous beverages, or any
   92  vendor, is authorized to conduct spirituous beverage tastings
   93  upon any licensed premises authorized to sell spirituous
   94  beverages by package or for consumption on premises without
   95  being in violation of s. 561.42, provided that the conduct of
   96  the spirituous beverage tasting is shall be limited to and
   97  directed toward the general public of the age of legal
   98  consumption.
   99         (2)(a) A licensed distiller located in this state is
  100  authorized to conduct spirituous beverage tastings upon any
  101  licensed premises authorized to sell spirituous beverages by
  102  package or for consumption on premises without being in
  103  violation of s. 561.42, provided that the conduct of the
  104  spirituous beverage tasting is limited to and directed toward
  105  the general public of the age of legal consumption.
  106         (b) A licensed distiller located in this state is
  107  authorized to deliver to any vendor authorized to sell
  108  spirituous beverages by package or for consumption on premises
  109  free samples of up to 12 containers of no more than 1.75 liters
  110  per container of distilled spirits per annum for promotional
  111  purposes without being in violation of s. 561.42. Excise taxes
  112  shall be paid pursuant to s. 565.12.
  113         Section 5. This act shall take effect July 1, 2010.

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