Committee approves statutory fix for alcohol excise deduction process

Senator Mayfield told the committee that SB 678 restores the statutory framework allowing the Department of Business and Professional Regulation to permit distributors to deduct unsellable alcohol for monthly excise tax purposes after the prior administrative rule was nullified due to repeal of the enabling statute. Mayfield offered a strike-all amendment (barcode 105254) that restructures a section for clarity and makes the act retroactive to Jan. 1, 2025.

Representatives of industry groups, including Scott Ashley for Wine and Spirits Distributors of Florida and Jared Ross of the Florida Beer Wholesaler Association, signaled support. The amendment was adopted by voice vote and the committee reported CS for SB 678 favorably. Senator Mayfield closed by thanking partners who assisted with the bill.

The bill reestablishes rule-like authority in statute to avoid disruption to longstanding deduction practices; sponsors described the retroactivity provision as protecting taxpayers and the department during the period when a rule was nullified. The committee's report advances the measure to the next stage of Senate consideration.