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

Every seller (manufacturer, wholesaler, or distributor of alcoholic beverage or tobacco products who sells to a retailer in Florida) must submit a report electronically each year to the Department of Revenue. The report must include sales to Florida retailers for the annual period ending on June 30 of each year (July 1 of the previous year – June 30 of the current year). The annual report is due on July 1 and is late after September 30.

Sellers must submit the annual reports electronically using the Department's website. In June of each year, the Department will issue a notice to each seller with their assigned user ID and Password to access the Florida Wholesaler/Distributor Reporting System. After logging into the system, the report may be completed by entering the required sales data or by importing a data file into the system.

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

Florida Department of Revenue
Business Process Owner, Compliance Campaigns Process
5050 West Tennessee Street, Mail Stop 1-1400
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 during the annual reporting period. Submitting a zero report serves as notification and enables the Department to avoid issuing you a delinquency notice.

Submitting a zero report is easy:

  • Log in 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?

Section 212.133, Florida Statutes (F.S.), imposes this annual reporting requirement on sellers of alcoholic beverage 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.

Does This Affect Retailers?

No. 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 562 through 565, F.S., or a permit under Chapters 210 and 569, F.S.