61A-4.040. Tax Free Beverages, Vessels or Aircraft

Manufacturers and distributors may sell alcoholic beverages to vessels or aircraft without payment of any of the taxes imposed on such alcoholic beverages under the beverage law, if the Federal Government permits such sales to be made without payment of Federal Excise taxes or if the Federal Government permits a refund of the Federal Excise Tax on such sales of alcoholic beverages. A copy of the evidence furnished to the Federal Government by the manufacturer or distributor for the purpose of securing a tax exemption or refund of tax payment on any such sale must be attached to the monthly report filed by the manufacturer or distributor.

Specific Authority 561.11 FS. Law Implemented 561.49 FS. History–Repromulgated 12-19-74, Formerly 7A-4.40, 7A-4.040.