Florida
Open, no shipper permitFiled electronicallyLast checked September 29, 2026
No permit needed: a federal court injunction lets California wineries ship wine to Florida consumers, reporting and paying excise online each month.
Florida has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- None. Florida has no direct shipper license; you register in the state's Electronic Data Submission (EDS) system to report and pay excise.
- Volume limit
- None in Florida law.
- Bond
- None. Florida's tax bond applies to Florida-licensed manufacturers and distributors.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Direct Wine Shipments report with excise, monthly (industry files by the 10th) | Direct Wine Shipments (EDS) | Division of Alcoholic Beverages and Tobacco | Prepared by Pinrates. You submit it in EDS. |
| Sales and use tax return (due the 1st, late after the 20th), once registered | DR-15 | Department of Revenue | Filed electronically by Pinrates. |
When it's due
| Direct Wine Shipments report | Every month, by the 10th (industry practice) |
| Sales tax, DR-15 (monthly filers) | Every month, by the 20th |
| Sales tax, DR-15 (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
The excise report runs every month; Florida publishes no due day for it, so the 10th shown is industry practice to confirm with EDS Support. Sales tax applies only once you pass $100,000 a year, at the frequency the Department assigns.
Tax rates
Wine excise from $2.25 a gallon, plus sales tax (6% and county surtax) once your taxable Florida sales topped $100,000 in the previous calendar year.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Florida's brand registration law is triggered by shipments to Florida distributors and importers and does not mention direct shipments. The Division's registration checklist says any brand sold in or moved into Florida must first be registered, without addressing direct shipments, so confirm with the Division.
- Carrier
- No Florida carrier permit exists for parcel delivery of wine.
Changes since September 29, 2026
None recorded. The Florida chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Florida's direct-shipping rules after that date is posted here.
Ship to Florida?
Of the returns and reports above, Pinrates files 1 electronically and prepares 1 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Florida chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| fl-07 | Florida Division of Alcoholic Beverages and Tobacco, EDS tutorial, "Direct Wine Shipments Monthly Report" | Division of Alcoholic Beverages and Tobacco | |
| fl-11 | No sale in, or movement within or into, Florida before a brand/label is registered | Florida Division of Alcoholic Beverages and Tobacco, "Alcohol Brand/Label Registration" online application checklist | Division of Alcoholic Beverages and Tobacco |
| fl-21 | EDS registration and reporting number | EDS registration | Division of Alcoholic Beverages and Tobacco |
| fl-22 | Sales and use tax registration, once prior-year Florida sales top $100,000 | DR-1 (online) | Department of Revenue |
| fl-23 | Sales and use tax return | DR-15 | Department of Revenue |
| fl-24 | County surtax rates for the DR-15 | DR-15DSS | Department of Revenue |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| fl-03 | Beverage Law administration | Fla. Stat. ch. 561 | |
| fl-04 | Wine excise rates | Fla. Stat. § 564.06 | |
| fl-10 | Primary American source of supply | Fla. Stat. § 564.045 | |
| fl-12 | Tax bonds for manufacturers and distributors | Fla. Stat. § 561.37 | |
| fl-13 | Shipment of alcoholic beverages to unlicensed persons | Fla. Stat. § 561.545 | |
| fl-15 | Wine container sizes | Fla. Stat. § 564.05 | |
| fl-16 | Wine containers | Florida Legislature, CS/HB 583 (2024), ch. 2024-45, Laws of Fla. | |
| fl-17 | Wine containers | Florida Legislature, CS/SB 578 (2025), ch. 2025-24, Laws of Fla. | |
| fl-18 | Sale or gift of alcohol to persons under 21 | Fla. Stat. § 562.11 | |
| fl-19 | Sales prohibited in counties that voted dry | Fla. Stat. § 568.02 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| fl-08 | Monthly reports and excise due by the 10th for manufacturers, distributors, brokers, sales agents and importers | Fla. Admin. Code R. 61A-4.009 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| fl-01 | No direct shipper or carrier delivery license | Florida Division of Alcoholic Beverages and Tobacco, license and permit types list (2025) | |
| fl-02 | EDS registration | Florida DBPR, Division of Alcoholic Beverages and Tobacco, Bureau of Auditing, letter to wineries (Apr. 8, 2019) | |
| fl-05 | 6% rate, surtax, due dates, filing frequency, collection allowance | Florida Department of Revenue, "Sales and Use Tax" | |
| fl-06 | Remote sellers | Florida Department of Revenue, Tax Information Publication 21A01-03 (May 14, 2021) | |
| fl-09 | Industry guidance | Wine Institute, "Florida" DTC shipping summary | |
| fl-20 | Renewal period ends June 30 | Florida Division of Alcoholic Beverages and Tobacco, Brand/Label Registration FAQs | Division of Alcoholic Beverages and Tobacco |
Court decisions
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| fl-14 | Describing the 2005 judgment and injunction | Bainbridge v. Governor of Florida, No. 22-10525 (11th Cir. Aug. 4, 2023) |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Florida chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.