Report Requirement for Sellers of Alcoholic Beverages
or Tobacco Products to Florida Retailers
How is a seller defined under Section 212.133, Florida Statutes?
A seller is defined as any manufacturer, wholesaler, or distributor of alcoholic beverages or tobacco products who sells to a retailer in the state of Florida.
Why do sellers have to report?
Under Florida law, every seller of alcoholic beverages or tobacco products must file an information report of any sales of alcoholic beverages or tobacco products
to any retailer in the state of Florida.
Reference: Section 212.133, Florida Statutes
What if I don't sell to retailers?
If you are a licensed wholesaler, distributor, or manufacturer who does not sell alcoholic beverages or tobacco products to retailers in Florida, you are not
required to submit an annual report.
What are the reporting requirements?
The information report is due annually on July 1 for the preceding reporting period of July 1 - June 30, and is delinquent if not received by September 30. Each
information 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.
Sellers must submit the reports electronically using the Florida Wholesaler/Distributor Reporting System. Each seller receives a notice with their assigned
user ID and password to access the system and should keep this information to use for future filings. You can submit your report by manually entering
your data or importing a file. For information on how to create a file to import to the system, visit the Department’s
Import File Information
for Taxpayers webpage.
The Department may annually waive the requirement to submit the information report through an electronic data interchange due to problems arising from the
seller’s computer capabilities, data system changes, or operating procedures. The annual request for a waiver must be in writing, and the seller must demonstrate
that such circumstances exist. A waiver does not relieve the seller from the obligation to file an information report. Send your written request
Florida Department of Revenue
Business Process Owner, Compliance Campaigns Process
Mail Stop 1-1411
5050 W Tennessee St
Tallahassee FL 32399-0130
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 pursuant to Chapters 561 - 565,
Florida Statutes (F.S.), or a permit pursuant to Chapters 210 and 569, F.S.