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.