Florida Frequently Asked Questions

What types of taxes are charged by the state for alcoholic beverages, cigarettes and tobacco products?

• Excise taxes are levied at the wholesale level for alcoholic beverages, cigarettes, or tobacco products to be sold to retailers in Florida.
• Surcharge taxes are levied at the wholesale level for cigarette and tobacco products to be sold to retailers in Florida.
• Surcharge taxes for alcoholic beverages were repealed in July, 2007.
• Tax rates vary
• • Beer tax rates are based on the volume of the containers in which they are sold.
  • Wine tax rates are based on the percentage of alcohol by volume except for natural sparkling and cider beverages which are taxed differently.
  • Liquor tax rates are based on the percentage of alcohol by volume.
  • Cigarette tax rates are based on the size and weight of the cigarette and the quantity of the package in which they are sold.
  • Tobacco products tax rates are based on a percentage of the wholesale sales price.