The federal government imposes an excise tax on brewers. The federal excise tax rate is $18 per barrel for breweries producing less than 2 million barrels per year. The rate is $7 per barrel for the first 60,000 barrels for breweries that produce less than 2 million barrels per year.
In addition to the federal excise tax rate paid by breweries, the State of Florida imposes a state excise tax of 6 cents per pint or increment thereof, 12 cents per quart or increment thereof and 48 cents per gallon which is paid monthly by distributors. In addition to the federal excise tax paid by brewers and the state excise tax paid by distributors, retailers pay from 6 to 7.5% sales tax on the retail sale to consumers.
Florida’s beer distributors either donate or pay over $200 million per year.