Senate Bill sb1676
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Florida Senate - 2001 SB 1676
By Senator Laurent
17-1245-01
1 A bill to be entitled
2 An act relating to alcoholic beverages;
3 creating s. 561.585, F.S.; providing for the
4 direct shipment of wine from out of state to
5 charitable organizations; providing an
6 excise-tax exemption; amending s. 562.15, F.S.;
7 providing that it is lawful to possess a
8 specified amount of wine shipped from another
9 state if purchased in compliance with that
10 state's laws; providing an effective date.
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12 Be It Enacted by the Legislature of the State of Florida:
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14 Section 1. Section 561.585, Florida Statutes, is
15 created to read:
16 561.585 Direct shipment of wine.--Notwithstanding any
17 other provision of the Beverage Law to the contrary, any
18 charitable organization may receive wine directly from an
19 out-of-state shipper for purposes of fundraising if all
20 proceeds and profits are deposited with the organization. Any
21 such wine is exempt from the excise tax imposed by s. 564.06.
22 Any bottles of wine which are not sold at the fundraising
23 event must be returned to the out-of-state shipper. For
24 purposes of this section, the term "charitable organization"
25 means an organization that holds a current tax exemption from
26 the federal income tax under s. 501(c)(3) of the Internal
27 Revenue Code, as amended, and that is exempt from the sales
28 and use taxes imposed by chapter 212.
29 Section 2. Section 562.15, Florida Statutes, is
30 amended to read:
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Florida Senate - 2001 SB 1676
17-1245-01
1 562.15 Unlawful possession; unpaid taxes;
2 exemptions.--It is unlawful for any person to own or possess
3 within this state any alcoholic beverage, unless full
4 compliance has been had with the pertinent provisions of the
5 Beverage Law as to payment of excise taxes on beverages of
6 like alcohol content. However, this section does shall not
7 apply:
8 (1) To manufacturers or distributors licensed under
9 the Beverage Law, to state bonded warehouses, or to common
10 carriers; or
11 (2) To persons possessing not in excess of 1 gallon of
12 such beverages if the beverage has shall have been purchased
13 by the said possessor outside of the state in accordance with
14 the laws of the place where purchased and has shall have been
15 brought into this state by the said possessor. The possessor
16 of such beverage bears the burden of proof that such beverages
17 were purchased outside the state and in accordance with the
18 laws of the place where purchased shall in all cases be upon
19 the possessor of such beverages.
20 (3) To persons possessing not in excess of 24 bottles
21 of wine as defined in s. 564.01 if the wine has been purchased
22 by the possessor outside the state in accordance with the laws
23 of the place where purchased and has been brought, shipped, or
24 caused to be shipped into this state by the possessor. The
25 possessor of the wine bears the burden of proof that the wine
26 was purchased outside the state and in accordance with the
27 laws of the place where purchased.
28 Section 3. This act shall take effect upon becoming a
29 law.
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Florida Senate - 2001 SB 1676
17-1245-01
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2 SENATE SUMMARY
3 Allows the direct shipment of wine from another state to
charitable organizations for the purpose of fundraising.
4 Provides an excise-tax exemption. Makes it lawful to
possess a specified amount of wine shipped from another
5 state if purchased in compliance with that state's laws.
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