Florida Senate - 2026 COMMITTEE AMENDMENT
Bill No. SB 678
Ì105254ÉÎ105254
LEGISLATIVE ACTION
Senate . House
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The Committee on Regulated Industries (Mayfield) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Section 561.1215, Florida Statutes, is created
6 to read:
7 561.1215 Deductions for breakage, spoliation, evaporation,
8 expiration, and extraordinary losses.—
9 (1)(a) Distributors of vinous, spirituous, or malt
10 beverages may make deductions against any excise tax due under
11 s. 563.05, s. 564.06, or s. 565.12 on their monthly tax report
12 for alcoholic beverages that have become unsellable through
13 warehouse breakage, spoliation, evaporation, or expiration or
14 that have become unfit for human consumption, in an amount equal
15 to the following:
16 1. For vinous sales, 0.49 percent of gross tax.
17 2. For spirituous beverage sales, 0.15 percent of gross
18 tax.
19 3. For malt beverage sales, 0.20 percent of gross tax or
20 the actual breakage or spoliation.
21 (b) The method of determining breakage for malt beverages,
22 either percentage or actual gallonage, must be elected annually
23 and will be effective for 1 calendar year unless the license is
24 transferred or 100 percent of the stock is sold to a new owner.
25 (c) Distributors that distribute more than one type of
26 alcoholic beverage shall deduct the gross taxes for their
27 products as prescribed in this subsection for vinous,
28 spirituous, or malt beverages.
29 (2)(a) Extraordinary losses of vinous, spirituous, or malt
30 beverages are excluded from the deductions in subsection (1).
31 For purposes of this section, the term “extraordinary loss”
32 means an unusual loss resulting from acts of God or nature which
33 are not expected to recur; accidents that occur during
34 interstate or intrastate shipment from manufacturer to
35 distributor, from distributor to distributor, or from
36 distributor to retailer; or products being recalled by a
37 manufacturer and destroyed by a distributor. The term does not
38 include a loss from evaporation, breakage, or spoliation
39 incurred on the licensed premises in the normal course of
40 business which exceeds the standard deductions prescribed in
41 subsection (1).
42 (b) A distributor shall immediately notify the division
43 when an extraordinary loss occurs. A distributor may deduct the
44 actual gallonage of the extraordinary loss. The distributor
45 shall show proof of the extraordinary loss before recovering or
46 crediting any excise tax due to the unsalable alcoholic
47 beverages by:
48 1. Providing a copy of a traffic accident investigation
49 report or an incident report from the investigating agency when
50 the loss occurs in transit;
51 2. Having the extraordinary loss witnessed or documented by
52 an authorized division employee when the extraordinary loss
53 occurs on the premises of the distributor; or
54 3. Clearly and objectively establishing the extraordinary
55 loss through appropriate documentation as determined by the
56 division.
57 (c) The distributor shall show proof of the destruction,
58 dumping, or recycling of the alcoholic beverages involved in the
59 extraordinary loss by providing a statement to the division from
60 the distributor, or the distributor’s authorized employee or
61 agent, evidencing such destruction, dumping, or recycling. The
62 statement must include a description of the location of the
63 extraordinary loss; the alcoholic beverages, by gallonage and
64 tax category, which have been destroyed, dumped, or recycled;
65 and the location of the site where the alcoholic beverages were
66 destroyed, dumped, or recycled.
67 (3)(a) Upon notification by a distributor, the division
68 shall inspect any remaining undamaged invoiced inventory
69 intended to be distributed.
70 (b)1. A distributor reporting extraordinary losses must
71 furnish proof that the excise tax has not been recovered from
72 any other source. The distributor shall provide the division
73 with copies of all insurance claims and receipts of payment upon
74 request by the division.
75 2. The distributor shall record on forms prescribed by the
76 division the actual gallonage of breakage, spoliation, or
77 evaporation of alcoholic beverages; the date of product
78 destruction; the quantity destroyed, by tax classification; and
79 a statement signed by the distributor, or the distributor’s
80 authorized employee or agent, that the product was destroyed.
81 3. The division shall retain all completed forms for 3
82 years.
83 (4) The division may adopt rules and forms to implement
84 this section.
85 (5) This section applies retroactively to January 1, 2025.
86 Section 2. This act shall take effect upon becoming a law.
87
88 ================= T I T L E A M E N D M E N T ================
89 And the title is amended as follows:
90 Delete everything before the enacting clause
91 and insert:
92 A bill to be entitled
93 An act relating to deductions for certain losses of
94 alcoholic beverages; creating s. 561.1215, F.S.;
95 authorizing a distributor of vinous, spirituous, or
96 malt beverages to make an excise tax deduction in its
97 monthly tax report for alcoholic beverages that have
98 become unsalable through warehouse breakage,
99 spoliation, evaporation, or expiration or that have
100 become unfit for human consumption; specifying the
101 percentage a distributor may deduct for such alcoholic
102 beverages; requiring that the method of determining
103 breakage for malt beverages be elected annually;
104 providing that the method is effective for a specified
105 timeframe; providing an exception; requiring
106 distributors that distribute more than one type of
107 alcoholic beverage to deduct their gross taxes for
108 products according to those specified in a specified
109 manner; excluding extraordinary losses of vinous,
110 spirituous, or malt beverages from such deductions;
111 defining the term “extraordinary loss”; requiring a
112 distributor to immediately notify the Division of
113 Alcoholic Beverages and Tobacco when an extraordinary
114 loss occurs; authorizing a distributor to deduct the
115 actual gallonage of the extraordinary loss; requiring
116 such distributors to show proof of the extraordinary
117 loss before recovering or crediting any excise tax due
118 to the unsalable alcoholic beverages; specifying the
119 manner in which a distributor may show such proof;
120 requiring a distributor to show proof of the
121 destruction, dumping, or recycling of the alcoholic
122 beverages involved in the extraordinary loss;
123 specifying the manner in which to show such proof;
124 requiring the division to inspect any remaining
125 undamaged invoiced inventory intended to be
126 distributed upon being notified by the distributor;
127 requiring a distributor reporting extraordinary losses
128 to furnish proof that the excise tax has not been
129 recovered from any other source; requiring the
130 distributor to provide the division with copies of all
131 insurance claims and receipts of payment upon request;
132 requiring distributors to record certain information
133 on forms prescribed by the division; requiring the
134 division to retain such forms for a specified
135 timeframe; authorizing the division to adopt rules and
136 forms; providing retroactive application; providing an
137 effective date.