- 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 3 dry counties 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.
- Sales/Use taxes are to be reported and paid by the consumer.
- Wine Institute recommends that wineries enclose a copy of the sales tax form in their shipments to consumers
- Adult signature requirements such as those used in the FedEx and UPS wine shipping programs must be adhered to for all shipments.
Impact of U.S. Supreme Court’s Sales Tax Ruling on DTC Wine ShippingJuly 9, 2018
On June 21, 2018 the U.S. Supreme Court ruled in Wayfair v. South Dakota that states may require online retailers to collect and remit sales taxes even if those retailers do not have a physical presence in that state. This ruling marks a victory for states, which can now tax remote sellers. Each state will … Read More ⟶
2601 Blair Stone Road
Tallahassee, FL 32399-1027
Phone: (850) 487-1395
Fax: (850) 922-5175