Section 61A-2.004 - Wine Permits for Religious or Sacramental PurposesPermits to purchase wine from a licensed distributor or vendor for religious or sacramental purposes within the State of Florida may be issued upon approval of an application for each purchase by the division.
(1) To obtain a permit from the division for each purchase of wine for religious or sacramental purposes from any licensed distributor or vendor in order to be exempt from all other restrictions, regulations, and taxation included in state law concerning the sale and distribution of wine, applicants shall complete ABT 4000A-038, Application for Tax Exempt Wine Permit, incorporated herein and effective 12-20-94.(2) This form is available from any of the division's field offices and from the Bureau of Auditing, Tax Collection, Licensing, and Records, located in Tallahassee.(3) Form ABT 4000A-038 shall be submitted to any of the division's field offices or the Bureau of Auditing, Tax Collection, Licensing, and Records in Tallahassee for approval.(4) The division shall refuse to issue a permit for the following reasons: (a) The request is for malt beverages or spirituous liquors;(b) The applicant does not affirm under oath that the wine is for a religious order, monastery, church, or religious body;(c) The applicant does not affirm under oath that the wine will be exclusively used for religious or sacramental purposes;(d) The application is incomplete;(e) The application includes incorrect information; or(f) The applicant has submitted a false application within the last past 5 years.(5) Licensed distributors will be allowed to deduct excise taxes from the sale of wine to approved permittees for religious or sacramental purposes on their monthly report.(6) If a permittee elects to purchase wine for religious or sacramental purposes from a licensed vendor, the permittee may apply for a refund of excise taxes from the division within 30 days of the purchase. A request for refund form, BPR AA-4, APPLICATION FOR REFUND FROM THE STATE OF FLORIDA, revised 11-93, incorporated herein by reference, may be obtained from one of the division's field offices or the central office of the Bureau of Auditing, Tax Collection, Licensing, and Records.Fla. Admin. Code Ann. R. 61A-2.004
Rulemaking Authority 561.11 FS. Law Implemented 564.03 FS.
Amended 3-22-73, Repromulgated 12-19-74, Formerly 7A-2.04, 7A-2.004, Amended 12-20-94.Amended 3-22-73, Repromulgated 12-19-74, Formerly 7A-2.04, 7A-2.004, Amended 12-20-94.