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Reporting Requirement for Sellers of Alcoholic Beverage and Tobacco Products to Florida Retailers

Effective July 1, 2011, every seller (manufacturer, wholesaler, or distributor of alcoholic beverage or tobacco products who sells to a retailer in Florida) must submit a report electronically to the Department of Revenue. This annual report is due on July 1st for the preceding reporting period and is late after September 30th. The first report will include sales information from July 1, 2010 – June 30, 2011 to Florida retailers.

Sellers must submit the reports electronically using the Department's website. Each seller will receive a notice with their assigned user ID and password to access the system. After logging into the system, you may submit your report by entering your data or importing a data file into the system. Please report any technical difficulties or if the site is not working properly.

The electronic filing requirement may be waived under certain circumstances. Contact the Department if you are unable to report electronically. However, you will still be required to file a report. Please send your written request to:

Florida Department of Revenue
Process Manager, Compliance Support Process
5050 West Tennessee Street
Tallahassee, FL. 32399

What Are the Reporting Requirements?

Each 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.

What if I Don't Sell to Retailers?

If you are a licensed wholesaler, distributor, or manufacturer who does not sell alcoholic beverages and/or tobacco products to retailers in Florida, you are not required to submit an annual report to the Department. However, we have no way of knowing that you do not sell alcoholic beverages and/or tobacco products to retailers in Florida. As a result, you may receive a delinquency notice at which time you will need to contact the Department to explain your situation in order to avoid penalty.

We recommend that you submit a zero report showing that you did not sell alcoholic beverages and/or tobacco products to Florida retailers between July 1, 2010 and June 30, 2011. Submitting a zero report serves as notification and enables the Department to avoid issuing you a delinquency notice.

Submitting a zero report is easy:

  • Login to the reporting site with the provided user ID and password,
  • Fill in the requested information and indicate that you did not sell to retailers during this reporting period,
  • Click on Next and then Submit,
  • Save or print the confirmation page for your records.

Why Do Sellers Have to Report This Information?

Chapter 2011-86, Laws of Florida (section 2, CS/HB 641, 1st engrossed) imposes this new annual reporting requirement on sellers of alcoholic beverages or tobacco products to Florida retailers. This information report will be used by the Department of Revenue to identify Florida retailers who may be underreporting sales and use tax on alcoholic beverage and tobacco product sales. For example, the Department will compare net wholesale sales of alcohol and tobacco products with the amount of sales and use tax reported and paid by the retailers.

Read Tax Information Publication (TIP) No 11A01-04.

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 according to Chapters 561 through 565, Florida Statutes, (F.S.) or a permit under Chapters 210 and 569, F.S.