FL H0623

Distributors licensed to sell wine or distilled spirits may purchase or acquire these beverages directly from licensed vendors, with such vendors not classified as distributors under the Beverage Law.

Distributors must maintain complete and accurate records of all purchases or acquisitions from licensed vendors, including supporting receipts with the vendor's license number, address, and business name.

Distributors must report the resale of wine and distilled spirits to vendors on their monthly excise tax reports, with state excise taxes presumed paid when the vendor originally purchased the beverages.

Sales by vendors to licensed distributors are exempt from sales tax collection at the point of sale under chapter 212.

The Division of Alcoholic Beverages and Tobacco may adopt rules governing transactions and reporting required under these provisions, effective July 1, 2016.