HB 345

1	A bill to be entitled
2	An act relating to alcoholic beverage regulation; amending
3	s. 212.08, F.S.; correcting and conforming cross-
4	references; providing an exemption from specified taxes on
5	alcoholic beverages provided by certain distillers for
6	spirituous beverage tastings; repealing s. 565.07, F.S.,
7	relating to the sale, processing, and consumption of
8	certain distilled spirits; amending s. 565.08, F.S.;
9	providing the Division of Alcoholic Beverages and Tobacco
10	with certain requirements regarding the registration of
11	brands and labels, fee payments, and notices; amending s.
12	565.17, F.S.; authorizing certain distillers to conduct
13	spirituous beverage tastings under specified conditions;
14	authorizing certain distillers to deliver free samples to
15	vendors authorized to sell spirituous beverages under
16	specified conditions; providing an effective date.
17
18	Be It Enacted by the Legislature of the State of Florida:
19
20	Section 1.  Paragraph (s) of subsection (7) of section
21	212.08, Florida Statutes, is amended to read:
22	212.08  Sales, rental, use, consumption, distribution, and
23	storage tax; specified exemptions.--The sale at retail, the
24	rental, the use, the consumption, the distribution, and the
25	storage to be used or consumed in this state of the following
26	are hereby specifically exempt from the tax imposed by this
27	chapter.
28	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
29	entity by this chapter do not inure to any transaction that is
30	otherwise taxable under this chapter when payment is made by a
31	representative or employee of the entity by any means,
32	including, but not limited to, cash, check, or credit card, even
33	when that representative or employee is subsequently reimbursed
34	by the entity. In addition, exemptions provided to any entity by
35	this subsection do not inure to any transaction that is
36	otherwise taxable under this chapter unless the entity has
37	obtained a sales tax exemption certificate from the department
38	or the entity obtains or provides other documentation as
39	required by the department. Eligible purchases or leases made
40	with such a certificate must be in strict compliance with this
41	subsection and departmental rules, and any person who makes an
42	exempt purchase with a certificate that is not in strict
43	compliance with this subsection and the rules is liable for and
44	shall pay the tax. The department may adopt rules to administer
45	this subsection.
46	(s)  Tasting beverages.--Vinous and alcoholic beverages
47	provided by distributors, or vendors, or distillers for the
48	purpose of "wine tasting" and "spirituous beverage tasting" as
49	contemplated under the provisions of ss. 564.08 564.06 and
50	565.17 565.12, respectively, are exempt from the tax imposed by
51	this chapter.
52	Section 2.  Section 565.07, Florida Statutes, is repealed.
53	Section 3.  Section 565.08, Florida Statutes, is amended to
54	read:
55	565.08  Labeling regulations; liquor.--
56	(1)  The division is fully authorized to make and
57	promulgate reasonable rules and regulations governing the
58	labeling of all liquors containing 0.5 percent or more of
59	alcohol by volume, which rules and regulations shall not
60	conflict with the federal regulations pertaining to such
61	labeling.
62	(2)  Registration of brands or labels shall be effected by
63	changes to a registered brand or label, by additions to or
64	deletions from the master list of the registrant for the
65	previous year, or by nonpayment of the registration fee for each
66	brand or label registered. The division shall issue up to a 5-
67	year registration to selected registrants, including in-state
68	licensed distillers, upon the application for a multiyear
69	registration, notwithstanding any other provision of law to the
70	contrary. Fees for such multiyear registration shall not exceed
71	the statutory fee caps for individual brands or labels on an
72	annualized basis.
73	(3)  Each licensed distiller located in this state that is
74	required to file a brand or label registration or renewal
75	registration and pay the applicable fee shall have preference in
76	processing the registration or fee payment by the division over
77	distillers not located in this state.
78	(4)  The division shall notify each registrant, in writing
79	or electronically, of the receipt of registration for a brand or
80	label and the required payment for the registration within 10
81	business days after receipt of the registration and payment of
82	the fee. The division shall notify the registrant, in writing or
83	electronically, of the approval or denial of a brand or label
84	registration within 30 business days after receipt of the
85	registration and payment of the fee.
86	Section 4.  Section 565.17, Florida Statutes, is amended to
87	read:
88	565.17  Beverage tastings by distributors, and vendors, and
89	distillers.--
90	(1)  A licensed distributor of spirituous beverages, or any
91	vendor, is authorized to conduct spirituous beverage tastings
92	upon any licensed premises authorized to sell spirituous
93	beverages by package or for consumption on premises without
94	being in violation of s. 561.42, provided that the conduct of
95	the spirituous beverage tasting is shall be limited to and
96	directed toward the general public of the age of legal
97	consumption.
98	(2)(a)  A licensed distiller located in this state is
99	authorized to conduct spirituous beverage tastings upon any
100	licensed premises authorized to sell spirituous beverages by
101	package or for consumption on premises without being in
102	violation of s. 561.42, provided that the conduct of the
103	spirituous beverage tasting is limited to and directed toward
104	the general public of the age of legal consumption.
105	(b)  A licensed distiller located in this state is
106	authorized to deliver to any vendor authorized to sell
107	spirituous beverages by package or for consumption on premises
108	free samples of up to 12 containers of no more than 1.75 liters
109	per container of distilled spirits per annum for promotional
110	purposes without being in violation of s. 561.42. Excise taxes
111	shall be paid pursuant to s. 565.12.
112	Section 5.  This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.