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

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