Florida SB 678: Deductions for Certain Losses of Alcoholic Beverages

Bill Text

678 
Deductions for Certain Losses of Alcoholic Beverages 
2026-01-21T06:14:46Z 
Authorizing a distributor of vinous, spirituous, or malt beverages to make an excise tax deduction in its monthly tax report for alcoholic beverages that have become unsellable through warehouse breakage, spoliation, evaporation, or expiration or that have become unfit for human consumption; requiring distributors that distribute more than one type of alcoholic beverage to deduct their gross taxes for products according to those specified in a specified manner; requiring a distributor to immediately notify the Division of Alcoholic Beverages and Tobacco when an extraordinary loss occurs, etc. 
Committee Substitute 1 
2026 
S 
GB 
General Bill 
c1 

 Florida Senate - 2026 CS for SB 678 

 By the Committee on Regulated Industries; and Senators Mayfield 
 and Gaetz 

 580-02027-26 2026678c1 
 1 A bill to be entitled 
 2 An act relating to deductions for certain losses of 
 3 alcoholic beverages; creating s. 561.1215, F.S.; 
 4 authorizing a distributor of vinous, spirituous, or 
 5 malt beverages to make an excise tax deduction in its 
 6 monthly tax report for alcoholic beverages that have 
 7 become unsellable through warehouse breakage, 
 8 spoliation, evaporation, or expiration or that have 
 9 become unfit for human consumption; specifying the 
 10 percentage a distributor may deduct for such alcoholic 
 11 beverages; requiring that the method of determining 
 12 breakage for malt beverages be elected annually; 
 13 providing that the method is effective for a specified 
 14 timeframe; providing an exception; requiring 
 15 distributors that distribute more than one type of 
 16 alcoholic beverage to deduct their gross taxes for 
 17 products according to those specified in a specified 
 18 manner; excluding extraordinary losses of vinous, 
 19 spirituous, or malt beverages from such deductions; 
 20 defining the term “extraordinary loss”; requiring a 
 21 distributor to immediately notify the Division of 
 22 Alcoholic Beverages and Tobacco when an extraordinary 
 23 loss occurs; authorizing a distributor to deduct the 
 24 actual gallonage of the extraordinary loss; requiring 
 25 such distributors to show proof of the extraordinary 
 26 loss before recovering or crediting any excise tax due 
 27 to the unsellable alcoholic beverages; specifying the 
 28 manner in which a distributor may show such proof; 
 29 requiring a distributor to show proof of the 
 30 destruction, dumping, or recycling of the alcoholic 
 31 beverages involved in the extraordinary loss; 
 32 specifying the manner in which to show such proof; 
 33 requiring the division to inspect any remaining 
 34 undamaged invoiced inventory intended to be 
 35 distributed upon being notified by the distributor; 
 36 requiring a distributor reporting extraordinary losses 
 37 to furnish proof that the excise tax has not been 
 38 recovered from any other source; requiring the 
 39 distributor to provide the division with copies of all 
 40 insurance claims and receipts of payment upon request; 
 41 requiring distributors to record certain information 
 42 on forms prescribed by the division; requiring the 
 43 division to retain such forms for a specified 
 44 timeframe; authorizing the division to adopt rules and 
 45 forms; providing retroactive application; providing an 
 46 effective date. 
 47 
 48 Be It Enacted by the Legislature of the State of Florida: 
 49 
 50 Section 1. Section 561.1215, Florida Statutes, is created 
 51 to read: 
 52 561.1215 Deductions for breakage, spoliation, evaporation, 
 53 expiration, and extraordinary losses.— 
 54 (1)(a) Distributors of vinous, spirituous, or malt 
 55 beverages may make deductions against any excise tax due under 
 56 s. 563.05, s. 564.06, or s. 565.12 on their monthly tax report 
 57 for alcoholic beverages that have become unsellable through 
 58 warehouse breakage, spoliation, evaporation, or expiration or 
 59 that have become unfit for human consumption, in an amount equal 
 60 to the following: 
 61 1. For vinous beverage sales, 0.49 percent of gross tax. 
 62 2. For spirituous beverage sales, 0.15 percent of gross 
 63 tax. 
 64 3. For malt beverage sales, 0.20 percent of gross tax or 
 65 the actual breakage or spoliation. 
 66 (b) The method of determining breakage for malt beverages, 
 67 either percentage or actual gallonage, must be elected annually 
 68 and will be effective for 1 calendar year unless the license is 
 69 transferred or 100 percent of the stock is sold to a new owner. 
 70 (c) Distributors that distribute more than one type of 
 71 alcoholic beverage shall deduct the gross taxes for their 
 72 products as prescribed in this subsection for vinous, 
 73 spirituous, or malt beverages. 
 74 (2)(a) Extraordinary losses of vinous, spirituous, or malt 
 75 beverages are excluded from the deductions in subsection (1). 
 76 For purposes of this section, the term “extraordinary loss” 
 77 mea