Florida DOR Updates Sales Tax Guidance for Alcoholic Beverages, Clarifies Calculation Methods

The Florida Department of Revenue (DOR) issued an updated guidance providing instructions on sales tax calculation methods for alcoholic beverages. The publication clarifies that alcoholic beverages, including mixed drinks, beer, ale, wine, and packaged goods sold in original sealed containers, are subject to Florida sales tax plus applicable county discretionary surtax, with complimentary beverages subject to use tax based on total preparation costs. The guidance establishes two calculation methods: Method 1 for businesses that do not notify customers that tax is included in pricing (using effective tax rates ranging from 0.0635 to 0.0839, depending on county surtax rates and beverage ...