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SB1740 • 2026

Craft Brewing

Craft Brewing

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Truenow
Last action
2026-03-13
Official status
Senate - Died in Regulated Industries
Effective date
2026-07-01

Plain English Breakdown

The bill did not pass all stages in the legislature and died in the Regulated Industries committee, so its provisions are not currently enforceable.

Craft Brewing Law

This law allows craft breweries to sell and taste their beer at certain events, removes the requirement for surety bonds from some brewers, changes tax requirements for small breweries, and sets rules for contract brewing.

What This Bill Does

  • Allows licensed craft breweries to hold tastings and sales of malt beverages (beer) at fairs, trade shows, farmers' markets, expositions, and festivals in Florida.
  • Removes the requirement that manufacturers and brewers file a surety bond with the Division of Alcoholic Beverages and Tobacco.
  • Changes the license tax for small breweries that produce fewer than 10,000 kegs annually to $500 per plant or branch instead of $3,000.
  • Creates rules for contract brewing, allowing a brewery to make beer at another brewery's facility up to a certain amount.

Who It Names or Affects

  • Licensed craft breweries in Florida
  • Manufacturers and distributors of alcoholic beverages
  • Small breweries producing fewer than 10,000 kegs annually

Terms To Know

Alternating proprietorship brewing
An agreement between a host brewer and a guest brewer where the guest brewer makes beer on the host's licensed premises.
Contract brewer
A licensed manufacturer of malt beverages that can make beer at another brewery’s facility under certain conditions.

Limits and Unknowns

  • The bill did not pass all stages in the legislature and died in the Regulated Industries committee.
  • It is unclear how many breweries will take advantage of the new tasting and sales opportunities.

Bill History

  1. 2026-03-13 Senate

    • Died in Regulated Industries

  2. 2026-01-22 Senate

    • Introduced

  3. 2026-01-16 Senate

    • Referred to Regulated Industries; Appropriations Committee on Agriculture, Environment, and General Government; Rules

  4. 2026-01-09 Senate

    • Filed

Official Summary Text

Craft Brewing; Authorizing a licensed craft brewery to conduct tastings and sales of malt beverages at certain events; deleting a requirement that manufacturers and brewers file a surety bond with the division; revising a requirement for certain manufacturers to pay a specified license tax; authorizing contract brewers to transfer malt beverages to contracting brewers’ facilities up to a specified amount, etc.

Current Bill Text

Read the full stored bill text
Florida Senate
-
2026

SB 1740

By
Senator Truenow

13-01098-26 20261740__
1 A bill to be entitled
2 An act relating to craft brewing; amending s. 561.221,
3 F.S.; authorizing a licensed craft brewery to conduct
4 tastings and sales of malt beverages at certain
5 events; requiring the Division of Alcoholic Beverages
6 and Tobacco to issue permits for such tastings and
7 sales to such craft breweries; requiring such craft
8 breweries to pay all entry fees and have a
9 representative present at such events; providing that
10 the permit is valid only for the duration and physical
11 location of the event; amending s. 561.37, F.S.;
12 deleting a requirement that manufacturers and brewers
13 file a surety bond with the division; amending s.
14 563.02, F.S.; revising a requirement for certain
15 manufacturers to pay a specified license tax; creating
16 s. 563.042, F.S.; defining terms; authorizing contract
17 brewers to transfer malt beverages to contracting
18 brewers’ facilities up to a specified amount;
19 authorizing a contract brewer to contract with one or
20 more contracting brewers for a specified purpose;
21 providing that the contract brewer is responsible for
22 complying with federal and state law and for paying
23 all federal and state taxes; providing that title to
24 the malt beverages remains with the contract brewer
25 until the malt beverages are removed from the contract
26 brewer’s licensed premises; requiring contract brewers
27 and contracting brewers to maintain certain records
28 required by the division; requiring licensed
29 manufacturers that wish to engage in contract brewing
30 to notify the division of their intent on forms
31 provided by the division; requiring such licensed
32 manufacturers to make a full and complete monthly
33 report to the division by a certain date; specifying
34 the information a contract brewer and a contracting
35 brewer must include in such reports; requiring such
36 licensed manufacturers to maintain all records
37 required by the Beverage Law; requiring that an entity
38 seeking to become a host brewer or a guest brewer for
39 alternating proprietorship brewing first qualify as a
40 brewer with the National Revenue Center; requiring
41 such entities to submit a form to the division
42 containing specified information; requiring that a
43 contracting brewer’s malt beverages be separate and
44 identifiable from the beer of all other tenants at the
45 contract brewer’s licensed premises; requiring a guest
46 brewer to make a full and complete report of specified
47 information to the division by a certain day each
48 month; requiring a guest brewer to comply with all
49 federal and state law and to pay all federal and state
50 taxes; providing that title to the malt beverages
51 remains with the guest brewer; prohibiting certain
52 manufacturers or vendors from engaging in contract
53 brewing or alternating proprietorship brewing;
54 authorizing the division to adopt rules; reenacting
55 ss. 563.06(7)(a) and 563.13, F.S., relating to malt
56 beverages, imprint on individual containers, size of
57 containers, exemptions and Florida brewery directional
58 signs and fees, respectively, to incorporate the
59 amendment made to s. 561.221, F.S., in references
60 thereto; providing an effective date.
61
62 Be It Enacted by the Legislature of the State of Florida:
63
64 Section 1. Paragraph (f) is added to subsection (2) of
65 section 561.221, Florida Statutes, to read:
66 561.221 Licensing of manufacturers and distributors as
67 vendors and of vendors as manufacturers; conditions and
68 limitations.—
69 (2)
70
(f) A craft brewery licensed under this subsection may

71
conduct tastings and sales of malt beverages produced by the

72
brewery at fairs, trade shows, farmers
’
markets, expositions,

73
and festivals
in this state
. The division shall issue permits to

74
such craft
breweries for such tastings and sales. A
craft

75
brewery must pay all entry fees and must have a brewery

76
representative present during the event. The permit is limited

77
to the duration and physical location of the event.

78 Section 2. Section 561.37, Florida Statutes, is amended to
79 read:
80 561.37 Bond for payment of taxes.—Each
manufacturer and

81
each
distributor shall file with the division a surety bond
82 acceptable to the division in the sum of $25,000 as surety for
83 the payment of all taxes, provided, however, that when in the
84 discretion of the division the amount of business done by the
85
manufacturer or
distributor is of such volume that a bond of
86 less than $25,000 will be adequate to secure the payment of all
87 taxes assessed or authorized by the Beverage Law, the division
88 may accept a bond in a lesser sum than $25,000, but in no event
89 shall it accept a bond of less than $10,000, and it may at any
90 time in its discretion require any bond in an amount less than
91 $25,000 to be increased so as not to exceed $25,000
; provided,

92
however, that the amount of bond required for a brewer shall be

93
$20,000, except that where, in the discretion of the division,

94
the amount of business done by the brewer is of such volume that

95
a bond of less than $20,000 will be adequate to secure the

96
payment of all taxes assessed or authorized by the Beverage Law,

97
the division may accept a bond in a lesser sum than $20,000, but

98
in no event shall it accept a bond of less than $10,000, and it

99
may at any time in its discretion require any bond in an amount

100
less than $20,000 to be increased so as not to exceed $20,000;

101
provided further that the amount of the bond required for a wine

102
or wine and cordial manufacturer shall be $5,000, except that,

103
in the case of a manufacturer engaged solely in the experimental

104
manufacture of wines and cordials from Florida products, where

105
in the discretion of the division the amount of business done by

106
such manufacturer is of such volume that a bond of less than

107
$5,000 will be adequate to secure the payment of all taxes

108
assessed or authorized by the Beverage Law, the division may

109
accept a bond in a lesser sum than $5,000, but in no event shall

110
it accept a bond of less than $1,000 and it may at any time in

111
its discretion require a bond in an amount less than $5,000 to

112
be increased so as not to exceed $5,000
; provided, further, that
113 the amount of bond required for a distributor who sells only
114 beverages containing not more than 4.007 percent of alcohol by
115 volume, in counties where the sale of intoxicating liquors,
116 wines, and beers is prohibited, and to distributors who sell
117 only beverages containing not more than 17.259 percent of
118 alcohol by volume and wines regardless of alcoholic content, in
119 counties where the sale of intoxicating liquors, wines, and
120 beers is permitted, shall file with the division a surety bond
121 acceptable to the division in the sum of $25,000, as surety for
122 the payment of all taxes; provided, however, that where in the
123 discretion of the division the amount of business done by such
124 distributor is of such volume that a bond of less than $25,000
125 will be adequate to secure the payment of all taxes assessed or
126 authorized by the Beverage Law the division may accept a bond in
127 a less sum than $25,000 but in no event shall it accept a bond
128 less than $1,000 and it may at any time in its discretion
129 require any bond in an amount less than $25,000 to be increased
130 so as not to exceed $25,000; provided, further, that the amount
131 of bond required for a distributor in a county having a
132 population of 15,000 or less who procures a license by which his
133 or her sales are restricted to distributors and vendors who have
134 obtained licenses in the same county, shall be $5,000.
135 Section 3. Subsection (2) of section 563.02, Florida
136 Statutes, is amended to read:
137 563.02 License fees; vendors; manufacturers and
138 distributors.—
139 (2) Each manufacturer engaged in the business of brewing
140 only malt beverages shall pay an annual state license tax of
141 $3,000 for each plant or branch he or she may operate. However,
142 each manufacturer engaged in the business of brewing
fewer

less

143 than
60,000

10,000
kegs of malt beverages annually
pursuant to

144
s. 561.221(2) or
for consumption on the premises pursuant to s.
145 561.221(3) shall pay an annual state license tax of $500 for
146 each plant or branch.
147 Section 4. Section 563.042, Florida Statutes, is created to
148 read:
149
563.042 Contract
b
rewing and
a
lternating
p
roprietorships.—

150
(1)

For purposes of this section, the term:

151
(a)

“Alternating proprietorship brewing” means an agreement

152
between a host brewer and
a
guest brewer wherein the guest

153
brewer manufactures malt beverages on the host brewer’s licensed

154
premises.

155
(b)

“Contract brewer” means a licensed manufacturer of malt

156
beverages
which
brews such beverages on its licensed premises

157
for a contracting brewer.

158
(c)

“Contract brewing” means an agreement between a

159
contract brewer and a contracting brewer wherein the contract

160
brewer brews malt beverages on its licensed premises for a

161
contracting brewer.

162
(d)

“Contracting brewer” means a licensed manufacturer of

163
malt beverages
which
contracts for the services of malt beverage

164
brewing with a contract brewer.

165
(e)

“Guest brewer” means a licensed manufacturer of malt

166
beverages
which
brews malt beverages at a host brewer’s licensed

167
premises.

168
(f)

“Host brewer” means a licensed manufacturer of malt

169
beverages
which
allows a guest brewer to brew malt beverages at

170
the host brewer’s licensed premises.

171
(2)

Notwithstanding any other provision of the Beverage

172
Law, contract brewers are authorized to transfer malt beverages

173
to contracting brewers in an amount up to the yearly production

174
amount at a contracting brewer’s facility pursuant to a contract

175
brewing agreement entered into in accordance with this section.

176
Such beverages may be transferred to the contracting brewer’s

177
licensed facility as provided in s. 56
3
.
0
22(
14
)(
d
).

178
(
3)

A contract brewer may contract with one or more

179
contracting brewers for the purpose of manufacturing malt

180
beverages for
the

contract brewer
. The contract brewer is

181
responsible for complying with federal and state law relating to

182
the manufacturing of malt beverages, including labeling laws,

183
and for the payment of all federal and state taxes on any malt

184
beverage
s
manufactured pursuant to this section after removing

185
the malt beverages from the manufacturer’s licensed premises.

186
Title to the malt beverages remains with the contract brewer

187
until the malt beverages are removed from the licensed premises.

188
(4)

Each entity engaged in the activities described in this

189
section shall maintain records, including the agreement

190
authorizing the manufacturing and transfer of malt beverages,

191
records of the amount of malt beverages manufactured as part of

192
the agreement, and all other records required by the division to

193
ensure compliance with the Beverage Law.

194
(5)

Licensed manufacturers of malt beverages intending to

195
engage in contract brewing
must do all of the following
:

196
(a)

Notify the division of their intent to operate as a

197
contract brewer or contracting brewer
before
engaging in

198
contract brewing and disclose the location of licensed premises

199
where brewing will occur on forms provided by the division.

200
Contracting brewers may engage in the manufacture of malt

201
beverages
only
at their duly licensed premises and at the

202
disclosed licensed premises of a contract brewer.

203
(b) Make a full and complete report to the division by the

204
10th day of each month.
C
ontract brewer
s
shall report the volume

205
of
a
label of malt beverages manufactured upon the licensed

206
premises.
Co
ntracting brewer
s
shall report the volume of
a
label

207
of malt beverages manufactured at the licensed premises of the

208
contract brewer.

209
(c) Maintain all records required to be kept by

210
manufacturers of malt beverages under the Beverage Law.

211
(6) Before engaging in alternating proprietorship brewing,

212
an entity seeking to become a host brewer or a guest brewer must

213
qualify as a brewer with the National Revenue Center within the

214
United States Department of the Treasury and submit the

215
following information to the division on a form approved by the

216
division:

217
(a) The name of the host brewer.

218
(b) The name of the guest brewer.

219
(c) The location where the alternating proprietorship

220
brewing will take place.

221
(d) The location where any product brewed pursuant to the

222
alternating proprietorship brewing arrangement will be stored.

223
(e) The amount of malt beverages to be produced under the

224
alternating proprietorship brewing
agreement
.

225
(f) The timeframe in which the guest brewer will be

226
manufacturing malt beverages on the host brewer’s licensed

227
premises.

228
(g) Proof of occupancy rights to the host brewer’s licensed

229
premises for the duration of the alternating proprietorship

230
brewing
agreement
.

231
(h) Any other information reasonably deemed necessary by

232
the division to ensure the health, safety, and welfare of the

233
people in this state and to ensure that all applicable taxes on

234
the malt beverages produced pursuant to an alternating

235
proprietorship brewing
agreement
are remitted to the state.

236
(7) Each contracting brewer’s malt beverages must remain

237
separate and identifiable from the
malt beverages
of all other

238
tenants at the contract brewer’s licensed premises at all times.

239
(8)

Each guest brewer shall make a full and complete report

240
to the division by the 10th day of each month. Guest brewers

241
shall report the volume of each label of malt beverages

242
manufactured upon each licensed premise. Host brewers shall

243
report the volume of each label of malt beverages manufactured

244
at the licensed premise of the host brewer.

245
(9)

The guest brewer is responsible for complying with all

246
federal and state law
s
dealing with the manufacturing of malt

247
beverages, including labeling laws, and for the payment of all

248
federal and state taxes on any
malt beverage
manufactured

249
pursuant to this section upon removal of the
malt beverage
from

250
the manufacturer’s licensed premises. Title to the malt

251
beverages remains with the guest brewer.

252
(10)

Manufacturers or vendors licensed pursuant to s.

253
561.221(3) may not engage in contract brewing or alternating

254
proprietorship brewing.

255
(11)

The division may adopt rules and forms pursuant to ss.

256
120.536(1) and 120.54 to implement this section.

257 Section 5. For the purpose of incorporating the amendment
258 made by this act to section 561.221, Florida Statutes, in a
259 reference thereto, paragraph (a) of subsection (7) of section
260 563.06, Florida Statutes, is reenacted to read:
261 563.06 Malt beverages; imprint on individual container;
262 size of containers; exemptions.—
263 (7) Notwithstanding any other provision of the Beverage
264 Law, a malt beverage may be packaged in a growler, which is an
265 individual container that holds 32, 64, or 128 ounces of such
266 malt beverage if it is filled at the point of sale.
267 (a) A growler may be filled or refilled by any of the
268 following:
269 1. A licensed manufacturer of malt beverages holding a
270 vendor’s license under s. 561.221(2).
271 2. A vendor holding a quota license under s. 561.20(1) or
272 s. 565.02(1)(a) which authorizes the sale of malt beverages.
273 3. A vendor holding a license under s. 563.02(1)(b)-(f), s.
274 564.02(1)(b)-(f), or s. 565.02(1)(b)-(f), unless such license
275 restricts the sale of malt beverages to sale for consumption
276 only on the premises of such vendor.
277 4. A vendor holding a license pursuant to s. 563.02(1)(a)
278 or s. 564.02(1)(a), having held that license in current, active
279 status on June 30, 2015, subject to the following requirements:
280 a. The vendor proves, to the satisfaction of the division,
281 that the vendor had draft equipment and tapping accessories
282 installed and had purchased kegs before June 30, 2015.
283 b. The growlers are filled or refilled by the vendor or the
284 vendor’s employee aged 18 or older.
285 c. The taps or mechanisms used to fill or refill the
286 growlers are not accessible to customers.
287 d. The growlers meet the labeling and sealing requirements
288 of paragraph (b).
289 e. The vendor does not permit consumption on premises,
290 including tastings or other sampling activities.
291 Section 6. For the purpose of incorporating the amendment
292 made by this act to section 561.221, Florida Statutes, in a
293 reference thereto, section 563.13, Florida Statutes, is
294 reenacted to read:
295 563.13 Florida brewery directional signs; fees.—Upon the
296 request of a brewery licensed under s. 561.221(2) or (3) which
297 produces a minimum of 2,500 barrels per year on the premises, is
298 open to the public at least 30 hours per week, and is available
299 for tours, the Department of Transportation shall install
300 directional signs for the brewery on the rights-of-way of
301 interstate highways and primary and secondary roads in
302 accordance with Florida’s Highway Guide Sign Program as provided
303 in chapter 14-51, Florida Administrative Code. A brewery
304 licensed in this state which requests placement of a directional
305 sign through the department’s permit process shall pay all
306 associated costs.
307 Section 7. This act shall take effect July 1, 2026.