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 sale at retail only. A No vendor may
   45  not shall purchase 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. A No vendor may not shall be a member of more than
   53  one cooperative or pool buying group at any time. A No vendor
   54  may not shall import, 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.