Florida Dept. of Revenue - Report Requirement for Sellers of Alcoholic Beverages and/or Tobacco Products to Florida Retailers

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Report Requirement for Sellers of Alcoholic Beverages
or Tobacco Products to Florida Retailers

How is a seller defined under Section 212.133, Florida Statutes?

A seller is defined as any manufacturer, wholesaler, or distributor of alcoholic beverages or tobacco products who sells to a retailer in the state of Florida.

Why do sellers have to report?

Under Florida law, every seller of alcoholic beverages or tobacco products must file an information report of any sales of alcoholic beverages or tobacco products to any retailer in the state of Florida.

Reference: Section 212.133, Florida Statutes

What if I don't sell to retailers?

If you are licensed in the State of Florida as a wholesaler, distributor, or manufacturer and do not sell alcoholic beverages or tobacco products to retailers in Florida, you should submit a zero report.

What are the reporting requirements?

The information report is due annually on July 1 for the preceding reporting period of July 1 - June 30, and is delinquent if not received by September 30. Each information report must contain:

The seller's name.
The seller's beverage license or tobacco permit number.
The retailer's name.
The retailer's beverage license or tobacco permit number.
The retailer's address, including street address, city, state, and ZIP code.
The general item type, such as cigarettes, cigars, tobacco, beer, wine, spirits, or any combination of those items.
The net monthly sales total, in dollars, sold to each retailer.

Sellers must submit the reports electronically using the Florida Wholesaler/Distributor Reporting System. Each seller receives a notice with their assigned user ID and password to access the system and should keep this information to use for future filings. You can submit your report by manually entering your data or importing a file. For information on how to create a file to import to the system, visit the Department’s Import File Information for Taxpayers webpage.

The Department may annually waive the requirement to submit the information report through an electronic data interchange due to problems arising from the seller’s computer capabilities, data system changes, or operating procedures. The annual request for a waiver must be in writing, and the seller must demonstrate that such circumstances exist. A waiver does not relieve the seller from the obligation to file an information report. Send your written request to:

Florida Department of Revenue
Account Management
Mail Stop 1-5467
5050 W Tennessee St
Tallahassee FL 32399-0160

How does this affect retailers?

Only sellers of alcohol and tobacco products are required to file this information report. Retailers should continue to report and pay sales and use tax electronically or by filing paper returns.

A retailer is defined as a person engaged in the business of making sales at retail and who holds a license pursuant to Chapters 561 - 565, Florida Statutes (F.S.), or a permit pursuant to Chapters 210 and 569, F.S.