Florida – Annual Report Reminder

SALT Report 2822 – The Florida Department of Revenue issued a reminder that anyone who sells, manufactures, or distributes alcoholic beverages or tobacco products to Florida retailer’s must submit an electronic report to the Department every year as required by section 212.133, Florida Statutes.

The information in the report is used by the Department to identify retailers who may be underreporting the amount of sales and use tax they collect on their alcoholic beverage and tobacco sales. For example, the Department will compare the net wholesale sales of the alcohol and tobacco products with the amount of sales and use tax that was reported and paid by Florida retailers. The annual report is due on July 1 of each year and is considered late after September 30th.

Filing Your Report

The Department sent every registered seller a notice that included a user ID and password.  This information will allow the seller to access the Department’s reporting system.  After logging in, you can submit your report by entering your data manually or by importing a data file.  Each report must contain the following information:

  • 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 type of items sold, 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

If you are a licensed wholesaler, distributor, or manufacturer who does not sell alcoholic beverages or tobacco products then you are not required to submit an annual report to the Department.  However, you may receive a delinquency notice as the Department may not know that you do not sell these items.  Therefore, if you receive a notice you need to contact the Department immediately, otherwise you may be subject to penalties.

For Further Information

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