FL S0814

Authorizes wine and distilled spirits distributors to purchase alcoholic beverages directly from licensed vendors, with vendors not being classified as distributors solely for these sales.

Requires distributors purchasing from vendors to maintain records of all acquisitions including vendor license numbers, addresses, and business names, and report resales on monthly excise tax reports.

Presumes state excise taxes are paid at the point of vendor sale, eliminating the need for distributors to remit taxes on vendor-purchased beverages.

Exempts all sales from vendors to licensed distributors from sales tax under chapter 212 at the point of sale.

Authorizes the division to adopt rules governing distributor-vendor transactions and reporting, effective July 1, 2016.