1. (1) (a) Alcoholic beverages, including beer, ale, and wine, are subject to surtax at the rate imposed by the county where the business is located.
2. (b) Except as provided in Section 212.07(4), F.S., a dealer will add the sales tax, plus the applicable surtax, to the sales price of each sale, and may not advertise or hold out to the public in any manner that the dealer will pay all or any part of the sales tax or surtax due or that the dealer will relieve the purchaser from the payment of sales tax or surtax.
3. (c) In some instances, it may be impractical for dealers who sell package goods, mixed drinks, or a combination of package goods and mixed drinks to separately itemize the sales price of the beverage and the tax. In such cases, a dealer is required to remit tax in accordance with one of the methods outlined below, and the dealer’s records must substantiate the method chosen.

4. (2) DEALERS WHO DO NOT SELL MIXED DRINKS.

   1. (a) 1. When a dealer, located in a county imposing a surtax, who sells package goods but does not sell mixed drinks, does not put the public on notice that tax is included in the total charge, the dealer is required to remit tax at the following rates. The dealer should multiply the total gross receipts derived from the sale of package goods by the following effective tax rates to compute the amount of sales tax, plus surtax, due.

      County Surtax Tax Effective Tax Rate

      No Surtax .0635

      1/4% .0656

      1/2% .0677

      3/4% .07035

      1% .0730

      1 1/4% .0753

      1 1/2% .0776

      1 3/4% .0799

      2% .0822

      2. Example: A package store located in a county imposing surtax at the rate of 1 1/2% that does not sell mixed drinks and whose total gross receipts are $2,000 would multiply $2,000 by .0776 to compute tax due of $155.20. This is the amount of sales tax, plus surtax, due.

   2. (b) 1. When a dealer, located in a county imposing a surtax, who sells package goods but does not sell mixed drinks, puts the public on notice through the posting of price lists or signs prominently throughout the business establishment that tax is included in the total charge, the dealer is required to remit tax in the following manner:

      a. Divide the total gross receipts by the following divisors to compute taxable sales:

      County Surtax Rate Divisor

      No Surtax 1.0635

      1/4% 1.0656

      1/2% 1.0677

      3/4% 1.07035

      1% 1.0730

      1 1/4% 1.0753

      1 1/2% 1.0776

      1 3/4% 1.0799

      2% 1.0822

      b. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.

      2. Example: A package store located in a county imposing a surtax at 1 1/2% that does not sell mixed drinks and whose total gross receipts are $2,000 would divide $2,000 by 1.0776 to compute taxable sales of $1,855.98. The store would subtract $1,855.98 from $2,000 to compute $144.02 tax due. This is the amount of sales tax, plus surtax, due.

5. (3) DEALERS WHO SELL MIXED DRINKS.

   1. (a) 1. When a dealer, located in a county imposing a surtax, sells mixed drinks or both mixed drinks and package goods and does NOT put the public on notice that tax is included in the total charge, the dealer is required to remit tax at the following rates. The dealer should multiply the total gross receipts derived from the sale of mixed drinks and package goods by the following effective tax rates to compute the amount of sales tax, plus surtax, due.

      County Surtax Tax Effective Tax Rate

      No Surtax .0659

      1/4% .0678

      1/2% .0697

      3/4% .0724

      1% .0751

      1 1/4% .0773

      1 1/2% .0795

      1 3/4% .0817

      2% .0839

      2. Example: A dealer located in a county imposing a 1% surtax who sells mixed drinks or both mixed drinks and package goods and whose total gross receipts are $2,000 would multiply $2,000 by .0751 to compute tax due of $150.20. This is the amount of sales tax, plus surtax due.

   2. (b) 1. When a dealer, located in a county imposing a surtax, sells mixed drinks or both mixed drinks and package goods and puts the public on notice through the posting of price lists or signs prominently throughout the business establishment that tax is included in the total charge, the dealer is required to remit tax in the following manner:

      a. Divide total gross receipts by the following divisors to compute taxable sales:

      County Surtax Rate Divisor

      No Surtax 1.0659

      1/4% 1.0678

      1/2% 1.0697

      3/4% 1.0724

      1% 1.0751

      1 1/4% 1.0773

      1 1/2% 1.0795

      1 3/4% 1.0817

      2% 1.0839

      b. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.

      2. Example: A dealer located in a county imposing a 1% surtax who sells mixed drinks or both mixed drinks and package goods and whose total gross receipts are $2,000 would divide $2,000 by 1.0751 to compute taxable sales of $1,860.29. The dealer would subtract $1,860.29 from $2,000 to compute $139.71 tax due. This is the amount of sales tax, plus surtax, due.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.07(2), (4), 212.08(4) FS. History–New 12-11-89, Amended 3-20-96, 6-19-01, 11-1-05, 6-1-09, 6-14-22.