Prior to selling alcoholic beverages in Florida (which is subject to sales tax) or employing employees in Florida (which is subject to unemployment tax), every beverage company must register with the DOR, or Florida’s Department of Revenue.
Registering with the DOR involves filing the Florida Business Tax Application (DR-1). Form DR-1 is filed online using the DOR’s online system.
It requires providing information about the registrant and the principal owners and managers of the registrant. For instance, if an owner or manager is affiliated with the Tax Number issued to another registrant, that information must be included on the DR-1.
There is no filing fee for submitting the DR-1 online.
Registering with the DOR is a preliminary requirement for completing and submitting the ABT’s New Beverage License Application for either a manufacturer or retailer license.
The DOR must sign Section 5 of the ABT’s Application for New Alcoholic Beverage License for both the manufacturing license (CMB, AMW, or DD) and the retail license (1COP, 2COP, or 4COP).
By signing, the DOPR is confirming that the applicant is appropriately registered to collect taxes.