FL H0383

Amends Florida Statutes Section 561.14 to authorize distributors licensed to sell wine or distilled spirits to purchase these beverages directly from licensed vendors, with such vendors not classified as distributors under beverage law.

Requires distributors to maintain complete records of all purchases from licensed vendors, including vendor license number, address, and business name, and to report resale of wine and distilled spirits to vendors on monthly excise tax reports.

Presumes state excise taxes have been paid when vendors initially purchase or acquire beverages, eliminating duplicate tax collection at the distributor level.

Exempts all sales between vendors and licensed distributors from sales and use tax collection at the point of sale under Chapter 212.

Limits vendor-to-vendor beverage purchases to pool buying group members where initial purchase was ordered by a pool buying agent as a single transaction, with no vendor permitted to belong to multiple groups or import beverages from outside the state.