# Fla. Stat. § 563.05: 563.05 Excise taxes on malt beverages

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.05

## Section

- **Citation:** Fla. Stat. § 563.05
- **Heading:** 563.05 Excise taxes on malt beverages
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XXXIV / Chapter 563 / Section 563.05

## Text

As to malt beverages containing 0.5 percent or more of alcohol by volume, there shall be paid by all manufacturers, distributors, and vendors, as herein defined, a tax of 48 cents per gallon upon all such beverages in bulk or in kegs or barrels; and, when such beverages are sold in containers of less than 1 gallon, the tax will be 6 cents on each pint or fraction thereof in the container. However, the excise taxes required to be paid by this section upon malt beverages are not required to be paid upon such beverages when they are sold to post exchanges, ship service stores, and base exchanges located in military, naval, or air force reservations within this state.

History: s. 3, ch. 72-230; s. 1, ch. 77-407; s. 12, ch. 83-349; s. 7, ch. 84-262; s. 9, ch. 86-269.

## Nearby sections

- [Fla. Stat. § 563.01 563.01 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.01.md)
- [Fla. Stat. § 563.02 563.02 License fees; vendors; manufacturers and distributors.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.02.md)
- [Fla. Stat. § 563.03 563.03 Regulation concerning draft beer.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.03.md)
- [Fla. Stat. § 563.05 563.05 Excise taxes on malt beverages.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.05.md)
- [Fla. Stat. § 563.06 563.06 Malt beverages; imprint on individual container; size of containers; exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.06.md)
- [Fla. Stat. § 563.07 563.07 Beer distributors’ collection credit.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.07.md)
- [Fla. Stat. § 563.08 563.08 Cash deposit on beer sales.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.08.md)
- [Fla. Stat. § 563.09 563.09 Malt beverage tastings by distributors and manufacturers.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.09.md)
- [Fla. Stat. § 563.13 563.13 Florida brewery directional signs; fees.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.13.md)
- [Fla. Stat. § 563.021 563.021 Malt beverages; exclusive sales territories.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.021.md)
- [Fla. Stat. § 563.022 563.022 Relations between beer distributors and manufacturers.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.022.md)
- [Fla. Stat. § 563.025 563.025 Surtax on license fees.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.025.md)
- [Fla. Stat. § 563.045 563.045 Brands or labels to be registered; qualification to do business; fee; revocation.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.045.md)
- [Fla. Stat. § 563.065 563.065 Price differentials.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.065.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXXXIV_C563_S563.05. Check the current official text before relying on it. Not legal advice.