Form Gt-800046 - Sales And Use Tax On Bars And Lounges (Page 2 of 4) in pdf

Form Gt-800046 - Sales And Use Tax On Bars And Lounges Page 2

To report sales tax and surtax, you will need to know the total gross sales of alcoholic beverages

for your reporting period and the tax rate for your county. If you do not put the public on notice that

sales tax is included in the total charge for alcoholic beverages, you must use Method 1. When you

do put the public on notice by posting price lists or displaying signs prominently throughout your

business that sales tax is included in the total charge for alcoholic beverages, use Method 2.

When your records for sales of packaged goods are segregated from sales of mixed drinks, you may

calculate sales tax and surtax due on sales of packaged goods separately from calculating the sales

tax and surtax due on sales of mixed drinks.

Method 1 – No Public Notice of Tax Included in Sales Price

Use this method to calculate sales tax and surtax on sales of alcoholic beverages if you have not

notified the public that sales tax is included in your charges for alcoholic beverages.

To calculate the sales tax and surtax due on sales of alcoholic beverages, multiply the total gross

sales of alcoholic beverages in a reporting period by the tax rate for the county in which your

business is located.

Method 1 – No Public Notice of Tax Included in Sales Price

Tax Rate Chart

State & County

Rate for Package

Rate for Mixed Drinks with

Tax Rate

Store ONLY

or without Package Store

6.0%

.0635

.0659

6.5%

.0677

.0697

7.0%

.0730

.0751

7.5%

.0776

.0795

8.0%

.0822

.0839

Example: The total gross sales of alcoholic beverages by a package store that does not sell

individual mixed drinks is $2,000. The package store is located within a county imposing a one

percent (1%) surtax.

Example: sales tax rate of 6% plus the county surtax rate of 1% = 7% rate

$2,000 × .0730 = $146.00 (sales tax and surtax due)

Example: The total gross sales of alcoholic beverages by a package store that sells packaged

goods and individual mixed drinks is $2,000. The package store is located within a county imposing a

one percent (1%) surtax.

Example: sales tax rate of 6% plus the county surtax rate of 1% = 7% rate

$2,000 × .0751 = $150.20 (sales tax and surtax due)

Method 2 – Public Notice of Tax Included in Sales Price

Use this method to calculate sales tax and surtax on sales of alcoholic beverages when you notify the

public, through either posted price lists or signs displayed throughout the business, that sales tax is

included in the total charge.

Florida Department of Revenue, Sales and Use Tax on Bars and Lounges, Page 2

Form Gt-800046 - Sales And Use Tax On Bars And Lounges Page 2

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