Florida HB 1137: Pinellas County Construction Licensing Board

Bill Text

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CS/HB 1137 2026 Legislature

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An act relating to deductions for certain losses of 2
alcoholic beverages; creating s. 561.1215, F.S.; 3
authorizing a distributor of vinous, spirituous, or 4
malt beverages to make an excise tax deduction in its 5
monthly tax report for alcoholic beverages that have 6
become unsellable through warehouse breakage, 7
spoliation, evaporation, or expiration or that have 8
become unfit for human consumption; specifying the 9
percentage a distributor may deduct for such alcoholic 10
beverages; requiring that the method of determining 11
breakage for malt beverages be elected annually; 12
providing that the method is effective for a specified 13
timeframe; providing an exception; requiring 14
distributors that distribute more than one type of 15
alcoholic beverage to deduct their gross taxes for 16
products according to those specified in a specified 17
manner; excluding extraordinary losses of vinous, 18
spirituous, or malt beverages from such deductions; 19
defining the term "extraordinary loss"; requiring a 20
distributor to immediately notify the Division of 21
Alcoholic Beverages and Tobacco when an extraordinary 22
loss occurs; authorizing a distributor to deduct the 23
actual gallonage of the extraordinary loss; requiring 24
such distributors to show proof of the extraordinary 25

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CS/HB 1137 2026 Legislature

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

loss before recovering or crediting any excise tax due 26
to the unsellable alcoholic beverages; specifying the 27
manner in which a distributor may show such proof; 28
requiring a distributor to show proof of the 29
destruction, dumping, or recycling of the alcoholic 30
beverages involved in the extraordinary loss; 31
specifying the manner in which to show such proof; 32
requiring the division to inspect any remaining 33
undamaged invoiced inventory intended to be 34
distributed upon being notified by the distributor; 35
requiring a distributor reporting extraordinary losses 36
to furnish proof that the excise tax has not been 37
recovered from any other source; requiring the 38
distributor to provide the division with copies of all 39
insurance claims and receipts of payment upon request; 40
requiring distributors to record certain information 41
on forms prescribed by the division; requiring the 42
division to retain such forms for a specified 43
timeframe; authorizing the division to adopt rules and 44
forms; providing retroactive application; providing an 45
effective date. 46
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Be It Enacted by the Legislature of the State of Florida: 48
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Section 1. Section 561.1215, Florida Statutes, is created 50

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to read: 51
561.1215 Deductions for breakage, spoliation, evaporation, 52
expiration, and extraordinary losses.— 53
(1)(a) Distributors of vinous, spirituous, or malt 54
beverages may make deductions against any excise tax due under 55
s. 563.05, s. 564.06, or s. 565.12 on their monthly tax report 56
for alcoholic beverages that have become unsellable through 57
warehouse breakage, spoliation, evaporation, or expiration or 58
that have become unfit for human consumption, in an amount equal 59
to the following: 60
1. For vinous beverage sales, 0.49 percent of gross tax. 61
2. For spirituous beverage sales, 0.15 percent of gross 62
tax. 63
3. For malt beverage sales, 0.20 percent of gross tax or 64
the actual breakage or spoliation. 65
(b) The method of determining breakage for malt beverages, 66
either percentage or actual gallonage, must be elected annually 67
and will be effective for 1 calendar year unless the license is 68
transferred or 100 percent of the stock is sold to a new owner. 69
(c) Distributors that distribute more than one type of 70
alcoholic beverage shall deduct the gross taxes for their 71
products as prescribed in this subsection for vinous, 72
spirituous, or malt beverages. 73
(2)(a) Extraordinary losses of vinous, spirituous, or malt 74
beverages are excluded from the deductions in subsection (1). 75

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For purposes of this section, the term "extraordinary loss" 76
means an unusual loss resulting from acts of God or nature which 77
are not expected to recur; accidents that occur during 78
interstate or intrastate shipment from manufacturer to 79
distributor, from distributor to distributor, or from 80
distributor to retailer; or products being rec