- Wine < 17.259%: $2.25/gal
- Wine ≥ 17.259%: $3.00/gal
- Sparkling Wine: $3.50/gal
Limits per Winery
- Excise Tax:Monthly by the 10th
- Direct Shipment:Monthly by the 10th
- Record Retention:At least 3 years
- Wine may not be shipped in a container larger than 1 gallon.
Effective February 16, 2006, wineries may legally ship wine to consumers in Florida. A permit is not required and there are no quantity limits.
- There are 2 dry counties (Lafayette and Liberty) in Florida where direct wine shipments are prohibited.
- A container may not exceed 1 gallon.
- Once a winery ships to a FL consumer they are obligated to file a monthly report and remit excise taxes on direct wine shipments.
- Effective July 1, 2021, remote out-of-state retailers are required to collect, report, and remit sales and use tax, including any applicable local tax, on DTC sales shipped into the state if the retailer has made taxable remote FL sales in excess of $100,000 over the previous calendar year. Otherwise, sales/use taxes are to be reported and paid by the consumer.
- Adult signature requirements such as those used in the FedEx and UPS wine shipping programs must be adhered to for all shipments.
Florida & Kansas Enact Laws Requiring Some Remote Sellers to Collect Sales Tax Beginning July 1, 2021May 13, 2021
Florida: Under a new law, Chapter 2021-2, Laws of Florida, businesses that have no physical presence in the state, including wineries making direct-to-consumer shipments, must register with the Department of Revenue to collect and remit sales tax. Registration is required if businesses had over $100,000 in taxable retail sales of tangible personal property to Florida consumers during the previous … Read More ⟶