Bill Text: FL S0814 | 2016 | Regular Session | Introduced
Bill Title: Alcoholic Beverages
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2016-03-11 - Died in Regulated Industries [S0814 Detail]
Download: Florida-2016-S0814-Introduced.html
Florida Senate - 2016 SB 814 By Senator Latvala 20-00718-16 2016814__ 1 A bill to be entitled 2 An act relating to alcoholic beverages; amending s. 3 561.14, F.S.; authorizing distributors to purchase or 4 acquire alcoholic beverages from licensed vendors; 5 specifying that a vendor selling alcoholic beverages 6 to a licensed distributor is not classified as a 7 distributor; requiring the distributor to maintain 8 certain records of purchases and acquisitions from a 9 licensed vendor; requiring a distributor to report 10 resales of alcoholic beverages purchased from vendors 11 in monthly excise tax reports; authorizing the 12 division to adopt rules; exempting sales by vendors to 13 licensed distributors from sales tax collections; 14 providing an effective date. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 18 Section 1. Subsections (2) and (3) of section 561.14, 19 Florida Statutes, are amended to read: 20 561.14 License and registration classification.—Licenses 21 and registrations referred to in the Beverage Law shall be 22 classified as follows: 23 (2) Distributors licensed to sell and distribute alcoholic 24 beverages at wholesale to persons who are licensed or registered 25 to sell alcoholic beverages. Only distributors licensed to sell 26 and distribute wine or distilled spirits may purchase or acquire 27 alcoholic beverages from a licensed vendor, and such licensed 28 vendor may not be classified as a distributor under the Beverage 29 Law solely for selling alcoholic beverages to distributors. A 30 distributor licensed to sell and distribute wine or distilled 31 spirits shall maintain records of all purchases or acquisitions 32 from a licensed vendor pursuant to s. 561.55, including 33 supporting receipts from the licensed vendor containing the 34 vendor’s license number, address, and business name. Such 35 distributors shall report resales of alcoholic beverages 36 purchased from vendors on their monthly excise tax reports. The 37 state excise taxes shall be presumed to have been paid when the 38 vendor purchases or acquires the alcoholic beverages, as 39 provided in subsection (3). The division may adopt rules 40 governing such transactions and reporting. 41 (3) Vendors licensed to sell alcoholic beverages to 42 consumers and to licensed distributors. All sales from a vendor 43 to a licensed distributor are exempt from sales tax under 44 chapter 212 at the point of saleat retail only. ANovendor may 45 notshallpurchase or acquire in any manner for the purpose of 46 resale any alcoholic beverages from any person not licensed as a 47 vendor, manufacturer, bottler, or distributor under the Beverage 48 Law. Purchases of alcoholic beverages by vendors from vendors 49 shall be strictly limited to purchases between members of a pool 50 buying group for which the initial purchase of the alcoholic 51 beverages was ordered by a pool buying agent as a single 52 transaction. ANovendor may notshallbe a member of more than 53 one cooperative or pool buying group at any time. ANovendor 54 may notshallimport, or engage in the importation of, any 55 alcoholic beverages from places beyond the limits of the state. 56 Section 2. This act shall take effect July 1, 2016.