summary
Introduced
12/01/2025
12/01/2025
In Committee
12/16/2025
12/16/2025
Crossed Over
Passed
Dead
03/13/2026
03/13/2026
Introduced Session
2026 Regular Session
Bill Summary
An act relating to deductions for certain losses of alcoholic beverages; creating s. 561.1215, F.S.; authorizing a distributor of vinous, spirituous, or malt beverages to make an excise tax deduction in its monthly tax report for alcoholic beverages that have become unsellable through warehouse breakage, spoliation, evaporation, or expiration or that have become unfit for human consumption; specifying the percentage a distributor may deduct for such alcoholic beverages; requiring that the method of determining breakage for malt beverages be elected annually; providing that the method is effective for a specified timeframe; providing an exception; requiring distributors that distribute more than one type of alcoholic beverage to deduct their gross taxes for products according to those specified in a specified manner; excluding extraordinary losses of vinous, spirituous, or malt beverages from such deductions; defining the term “extraordinary loss”; requiring a distributor to immediately notify the Division of Alcoholic Beverages and Tobacco when an extraordinary loss occurs; authorizing a distributor to deduct the actual gallonage of the extraordinary loss; requiring such distributors to show proof of the extraordinary loss before recovering or crediting any excise tax due to the unsellable alcoholic beverages; specifying the manner in which a distributor may show such proof; requiring a distributor to show proof of the destruction, dumping, or recycling of the alcoholic beverages involved in the extraordinary loss; specifying the manner in which to show such proof; requiring the division to inspect any remaining undamaged invoiced inventory intended to be distributed upon being notified by the distributor; requiring a distributor reporting extraordinary losses to furnish proof that the excise tax has not been recovered from any other source; requiring the distributor to provide the division with copies of all insurance claims and receipts of payment upon request; requiring distributors to record certain information on forms prescribed by the division; requiring the division to retain such forms for a specified timeframe; authorizing the division to adopt rules and forms; providing retroactive application; providing an effective date.
AI Summary
This bill allows distributors of alcoholic beverages, specifically wine (vinous), spirits (spirituous), and beer (malt), to deduct a small percentage of their excise tax payments for beverages that become unsellable due to normal warehouse issues like breakage, spoilage, evaporation, or expiration. For wine, this deduction is 0.49% of the gross tax, for spirits it's 0.15%, and for beer, it's 0.20% or the actual amount lost, with the method for beer needing to be chosen annually. The bill also defines and provides a separate process for "extraordinary losses," which are unusual events like accidents during shipping or product recalls, allowing distributors to deduct the actual amount lost but requiring immediate notification to the Division of Alcoholic Beverages and Tobacco (the state agency overseeing alcohol) and proof of destruction, dumping, or recycling of the lost product, as well as confirmation that the excise tax hasn't been recovered elsewhere, such as through insurance. This new provision is intended to apply retroactively to January 1, 2025.
Committee Categories
Budget and Finance
Sponsors (2)
Other Sponsors (1)
Regulated Industries (Senate)
Last Action
Laid on Table, refer to CS/HB 1137 (on 02/26/2026)
Official Document
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bill summary
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