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Ezel / Tax Rulings / FL
FL TAA 24A-020 Sales and Use Tax 2024-12-17

Which canned and bottled coffee beverages were exempt under Florida TAA 24A-020?

Short answer: The product-by-product table classified 44 of 48 beverages as exempt coffee products and items 5-8 as taxable soft drinks. Coffee being the first ingredient did not automatically decide taxability; other ingredients and the product label also mattered.

Apply this to your situation

This page answers the general question as of 2024. Ezel answers yours, under current Florida tax law, with citations.

Disclaimer: This Florida Technical Assistance Advisement binds the Department only under the forty-eight product labels and retail facts reviewed. Beverage taxability depended on the complete ingredients and label, not merely whether coffee was the first ingredient. Reformulation, a different container, preparation, or taxable selling location may produce a different result. The official PDF omits its number from the opening header, so this page uses the official library filename and metadata for 24A-020. Identifying details are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

The Department classified forty-eight refrigerated canned and bottled coffee beverages product by product.

Items 1 through 4 and 9 through 48 -- forty-four products -- were exempt coffee products under section 212.08(1)(b)2. Items 5 through 8 -- four Coke with Coffee beverages -- were taxable soft drinks under section 212.08(1)(c)7.

Coffee appearing first in the ingredient list did not automatically make a packaged beverage exempt. Coffee appearing later did not automatically make it taxable. The Department said other ingredients and the product label also had to be reviewed.

What this means for you

Packaged coffee beverages require product-specific classification. A single ingredient-order shortcut was not enough.

Common questions

How many products were classified exempt? Forty-four.

Which item numbers were taxable? Items 5 through 8.

Did coffee as the first ingredient guarantee exemption? No.

Citations and references

  • Fla. Stat. § 212.08(1)(b)2. and (c)7. and Fla. Admin. Code r. 12A-1.011(5), as cited in the advisement.

Source

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

Jim Zingale
Executive Director

5050 West Tennessee Street Tallahassee FL 32399

QUESTION:

floridarevenue.com

What is the taxability of the following products?

RESPONSE:
ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

1

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

BLACK RIFLE
ESPRESSO 300
CARAMEL
VANILLA

BLACK RIFLE
COFFEE
COMPANY

2

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

BLACK RIFLE
ESPRESSO 300
RICH MOCHA

BLACK RIFLE
COFFEE
COMPANY

3

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

BLACK RIFLE
ESPRESSO WITH
CREAM

BLACK RIFLE
COFFEE
COMPANY

INGREDIENTS
COLOMBIAN COFFEE (WATER,
COFFEE),
NONFAT
ULTRAFILTERED MILK, SUGAR, MEDIUM
CHAIN TRIGLYCERIDES, NATURAL
AND
ARTIFICIAL
FLAVOR
(CONTAINS CARAMEL COLOR),
CELLULOSE
GEL,
COCOA
(PROCESSED WITH ALKALI), SALT,
ASCORBIC
ACID,
SODIUM
HYDROXIDE, CELLULOSE GUM,
CARRAGEENAN, L-ARGININE, LGLUTAMINE,
CAFFEINE,
SUCRALOSE, L-ISOLEUCINE, LVALINE, L-LEUCINE, VITAMIN E DL
ALPHA TOCOPHERYL, VITAMIN A
PALMITATE.
ARABICA
COFFEE
(FILTERED
WATER, COFFEE), LOW-FAT MILK,
NON-FAT ULTRA-FILTERED MILK,
SUGAR, MALTODEXTRIN, NATURAL
AND ARTIFICIAL FLAVOR, CHICORY
ROOT FIBER, CELLULOSE GEL,
COCOA
(PROCESSED
WITH
ALKALI), SALT, CELLULOSE GUM,
NATURAL
CAFFEINE,
CARRAGEENAN,
VITAMIN
C
(ASCORBIC ACID), VITAMIN E
ACETATE, VITAMIN A PALMITATE.
COLOMBIAN BREWED COFFEE
(FILTERED
WATER,
COFFEE),
LOWFAT MILK, NONFAT ULTRAFILTERED
MILK,
SUGAR,
MALTODEXTRIN, CHICORY ROOT
FIBER, CELLULOSE GEL, COCOA
(PROCESSED
WITH
ALKALI),
SODIUM HYDROXIDE, CELLULOSE
GUM, CAFFEINE ANHYDROUS,
CARRAGEENAN, ASCORBIC ACID,

Technical Assistance Advisement
December 17, 2024
Page 2

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

4

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

BLACK RIFLE
VANILLA BOMB
15OZ

BLACK RIFLE
COFFEE
COMPANY

5

Taxable soft drink
per s.
212.08(1)(c)7., F.S.

COKE WITH
COFFEE 12OZ

COKE

6

Taxable soft drink
per s.
212.08(1)(c)7., F.S.

COKE WITH
COFFEE
CARAMEL 12OZ

COKE

7

Taxable soft drink
per s.
212.08(1)(c)7., F.S.

COKE WITH
COFFEE MOCHA
12OZ

COKE

INGREDIENTS
VITAMIN
E
DL
ALPHA
TOCOPHERYL,
VITAMIN
A
PALMITATE.
ARABICA
BREWED
COFFEE
(FILTERED
WATER,
COFFEE),
NONFAT ULTRA-FILTERED MILK,
SUGAR, MCT OIL, NATURAL AND
ARTIFICIAL FLAVOR, CELLULOSE
GEL, COCOA (PROCESSED WITH
ALKALI), AMINO ACID BLEND (LARGININE,
L-GLUTAMINE,
LISOLEUCINE,
I-VALINE,
LLEUCINE), SALT, VITAMIN C
(ASCORBIC ACID), CELLULOSE
GUM,
NATURAL
CAFFEINE,
CARRAGEENAN,
SUCRALOSE,
VITAMIN E ACETATE, VITAMIN A
PALMITATE.
CARBONATED
WATER,
SUGAR/GLUCOSE-FRUCTOSE,
CARAMEL
COLOUR,
COFFEE
POWDER, NATURAL FLAVOUR,
PHOSPHORIC ACID, SODIUM
BENZOATE,
CAFFEINE,
POTASSIUM
SORBATE,
SUCRALOSE,
ACESULFAMEPOTASSIUM,
DIMETHYLPOLYSLLOXANE.
CARBONATED
WATER,
HIGH
FRUCTOSE
CORN
SYRUP,
CARAMEL
COLOR,
COFFEE
POWDER, NATURAL FLAVORS,
PHOSPHORIC ACID, CAFFEINE,
SODIUM
BENZOATE
AND
POTASSIUM
SORBATE
(TO
PROTECT TASTE), SUCRALOSE,
ACESULFAME POTASSIUM.
CARBONATED
WATER,
HIGH
FRUCTOSE
CORN
SYRUP,
CARAMEL
COLOR,
COFFEE
POWDER, PHOSPHORIC ACID,
NATURAL FLAVORS, CAFFEINE,
SODIUM
BENZOATE
AND
POTASSIUM
SORBATE
(TO
PROTECT TASTE), SUCRALOSE,
ACESULFAME POTASSIUM.

Technical Assistance Advisement
December 17, 2024
Page 3

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

8

Taxable soft drink
per s.
212.08(1)(c)7., F.S.

COKE WITH
COFFEE VANILLA
12OZ

COKE

9

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN DONUT
BROWNIE
BATTER

DONUT
DUNKIN
DONUTS

10

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN DONUT
CAKE BATTER
DONUT

DUNKIN
DONUTS

11

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN DONUT
COFFEE CAKE
MUFFIN

DUNKIN
DONUTS

12

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS
CARAMEL
13.7OZ

DUNKIN
DONUTS

13

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS
FRENCH
VANILLA 13.7OZ

DUNKIN
DONUTS

INGREDIENTS
CARBONATED
WATER,
SUGAR/GLUCOSE-FRUCTOSE,
CARAMEL
COLOUR,
COFFEE
POWDER, PHOSPHORIC ACID,
NATURAL FLAVOUR, SODIUM
BENZOATE,
CAFFEINE,
POTASSIUM
SORBATE,
SUCRALOSE,
ACESULFAMEPOTASSIUM,
DIMETHYLPOLYSLLOXANE.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: COCOA (MADE WITH
ALKALI),
NATURAL
FLAVORS,
SODIUM
BICARBONATE,
CELLULOSE GEL, ASCORBIC ACID
(TO PROTECT COLOR), CELLULOSE
GUM, CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: NATURAL FLAVORS,
SODIUM
BICARBONATE,
CELLULOSE GEL, ASCORBIC ACID
(TO PROTECT COLOR), CELLULOSE
GUM, CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: NATURAL FLAVORS,
SODIUM
BICARBONATE,
CELLULOSE GEL, ASCORBIC ACID
(TO PROTECT COLOR), CELLULOSE
GUM, CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM,
NATURAL FLAVORS, POTASSIUM
CARBONATE,
POTASSIUM
PHOSPHATE, ASCORBIC ACID (TO
PROTECT TASTE), GELLAN GUM,
CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: NATURAL FLAVORS,
POTASSIUM
CARBONATE,
POTASSIUM
PHOSPHATE,
ASCORBIC ACID (TO PROTECT
COLOR),
GELLAN
GUM,
CARRAGEENAN.

Technical Assistance Advisement
December 17, 2024
Page 4

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

14

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS
MOCHA 13.7OZ

DUNKIN
DONUTS

15

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS
ORIGINAL
13.7OZ

DUNKIN
DONUTS

16

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS GIRL
SCOUTS THIN
MINTS 13.7OZ

DUNKIN
DONUTS

17

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
FARMERS OATS
15OZ

MONSTER
JAVA

18

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
KONA BLEND
15OZ.

MONSTER
JAVA

INGREDIENTS
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: COCOA (MADE WITH
ALKALI), POTASSIUM CARBONATE,
POTASSIUM PHOSPHATE, GELLAN
GUM, ASCORBIC ACID (TO
PROTECT COLOR).
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN
2%
OF:
POTASSIUM
CARBONATE,
POTASSIUM
PHOSPHATE, ASCORBIC ACID (TO
PROTECT
COLOR),
GELLAN
GUM,CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, SUGAR, CREAM, LESS THAN
2% OF: COCOA (MADE WITH
ALKALI),
NATURAL
FLAVORS,
POTASSIUM PHOSPHATE, SODIUM
CITRATE, GELLAN GUM.
BREWED
COFFEE
(FILTERED
WATER,
COFFEE),
OATMILK
(WATER,
OATS),
SUGAR,
SUNFLOWER
OIL,
TAURINE,
MICROCRYSTALLINE CELLULOSE,
SODIUM CITRATE, POTASSIUM
PHOSPHATE, PANAX GINSENG
FLAVOR,
MALTODEXTRIN,
CELLULOSE
GUM,SODIUM
HEXAMETAPHOSPHATE,
CAFFEINE,
MONO
&
DIGLYCERIDES, ASCORBIC ACID
(VIT. C), CARRAGEENAN, NATURAL
FLAVORS, SALT, NIACINAMIDE
(VIT. B3), INOSITOL, L-CARNITINE,
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN (VIT. B2). MONSTER
ENERGY
BLEND:
TAURINE,
MALTODEXTRIN,
CAFFEINE,
INOSITOL, L-CARNITINE.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), CONDENSED
SKIM MILK, SUGAR, HEAVY CREAM,
NATURAL FLAVORS, GLUCOSE,
TAURINE,
SODIUM
CITRATE,
MICROCRYSTALLINE CELLULOSE,

Technical Assistance Advisement
December 17, 2024
Page 5

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

19

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
LOCA MOCA
15OZ

MONSTER
JAVA

20

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
MEAN BEAN
15OZ

MONSTER
JAVA

INGREDIENTS
PANAX
GINSENG
EXTRACT,
ASCORBIC
ACID
(VIT.
C),
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
SODIUM
ALGINATE,
CAFFEINE,
NIACINAMIDE
(VIT.
B3),
SUCRALOSE, COLOR ADDED, DGLUCURONOLACTONE, GUARANA
EXTRACT, INOSITOL, L-CARNITINE
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN
(VIT.
B2),
MALTODEXTRIN.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SKIM MILK,
SUGAR,
CREAM,
GLUCOSE,
NATURAL FLAVORS, TAURINE,
SODIUM
CITRATE,
MICROCRYSTALLINE CELLULOSE,
PANAX
GINSENG
EXTRACT,
ASCORBIC
ACID
(VIT.
C),
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
CAFFEINE,
CALCIUM
ALGINATE,
NIACINAMIDE (VIT. B3), SODIUM
ALGINATE, SUCRALOSE, COLOR
ADDED, DGLUCURONOLACTONE,
GUARANA EXTRACT, INOSITOL, LCARNITINE
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT. B6), RIBOFLAVIN (VIT. B2),
MALTODEXTRIN.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), CONDENSED
SKIM MILK, SUGAR, HEAVY CREAM,
GLUCOSE, TAURINE, SODIUM
CITRATE, NATURAL FLAVORS,
MICROCRYSTALLINE CELLULOSE,
PANAX
GINSENG
EXTRACT,
ASCORBIC
ACID
(VIT.
C),
TRICALCIUM
PHOSPHATE,
CAFFEINE,
CARRAGEENAN,
SODIUM ALGINATE, NIACINAMIDE
(VIT. B3), SUCRALOSE, COLOR
ADDED, D-GLUCURONOLACTONE,
GUARANA EXTRACT, INOSITOL, LCARNITINE
L-TARTRATE,

Technical Assistance Advisement
December 17, 2024
Page 6

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

INGREDIENTS
PYRIDOXINE
HYDROCHLORIDE
(VIT. B6), RIBOFLAVIN (VIT. B2),
MALTODEXTRIN.

21

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
SALTED
CARAMEL 15OZ

MONSTER
JAVA

22

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
TRIPLE SHOT
MOCHA 15OZ

MONSTER
JAVA

23

Exempt coffee
product per

JAVA MONSTER
TRIPLE SHOT
VANILLA 15OZ

MONSTER
JAVA

BREWED
COFFEE
(FILTERED
WATER, COFFEE), CONDENSED
SKIM MILK, SUGAR, HEAVY CREAM,
GLUCOSE, TAURINE, SODIUM
CITRATE,
PANAX
GINSENG
EXTRACT,
SALT,
NATURAL
FLAVORS, ASCORBIC ACID (VIT. C),
MONOGLYCERIDES,
MICROCRYSTALLINE CELLULOSE,
MALTODEXTRIN, GUAR GUM,
CAFFEINE, CARAMELIZED SUGAR
SYRUP,
SUCRALOSE,
NIACINAMIDE
(VIT.
B3),
CARRAGEENAN, CELLULOSE GUM,
INOSITOL,
DGLUCURONOLACTONE, GUARANA
EXTRACT,
LCARNITINE
LTARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN (VIT. B2).
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SKIMMED MILK,
SUGAR,
CREAM,
GLUCOSE,
TAURINE, COCOA (PROCESSED
WITH
BASE),
SODIUM
BICARBONATE, PANAX GINSENG
FLAVORING, NATURAL FLAVORS,
MICROCRYSTALLINE CELLULOSE,
SODIUM CITRATE, CAFFEINE,
CARRAGEENAN,
CALCIUM
ALGINATE, NIACINAMIDE (VIT. B3),
SODIUM ALGINATE, INOSITOL, LCARNITINE
L-TARTRATE,
SUCRALOSE,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN (VIT. B2), CELLULOSE
GEL, CALCIUM ALGINATE, SODIUM
ALGINATE.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SKIM MILK,
SUGAR,
CREAM,
GLUCOSE,

Technical Assistance Advisement
December 17, 2024
Page 7

ITEM

TAXABILITY/LEGA
L AUTHORITY
s. 212.08(1)(b)2.,
F.S.

NAME

BRAND

24

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
CAFE LATTE

MONSTER
JAVA

25

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
IRISH CREME
16OZ

MONSTER
JAVA

INGREDIENTS
TAURINE, NATURAL FLAVORS
(CONTAINS VANILLA EXTRACT),
DIPOTASSIUM
PHOSPHATE,
MICROCRYSTALLINE CELLULOSE,
PANAX GINSENG FLAVOR, SODIUM
BICARBONATE, SODIUM CITRATE,
CARRAGEENAN,
CAFFEINE,
CALCIUM
ALGINATE,
NIACINAMIDE (VIT. B3), SODIUM
ALGINATE,
INOSITOL,
LCARNITINE,
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT. B6), SUCRALOSE, RIBOFLAVIN
(VIT. B2).
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SUGAR, SKIM
MILK, CREAM, NATURAL FLAVORS,
GLUCOSE, TAURINE, SODIUM
CITRATE,
PANAX
GINSENG
FLAVOR, ASCORBIC ACID (VIT. C),
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
CAFFEINE,
NIACINAMIDE
(VIT. B3),
DGLUCURONOLACTONE, GUARANA
EXTRACT, INOSITOL, L-CARNITINE
L-TARTRATE, SUCRALOSE, COLOR
ADDED,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN
(VIT.
B2),
MALTODEXTRIN.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SKIM MILK,
SUGAR,
CREAM,
GLUCOSE,
TAURINE,
SODIUM
CITRATE,
NATURAL
FLAVORS,
PANAX
GINSENG
FLAVOR,
SODIUM
BICARBONATE,
SALT,
MICROCRYSTALLINE CELLULOSE,
TRICALCIUM PHOSPHATE, GUAR
GUM, MALTODEXTRIN, ASCORBIC
ACID, SUCRALOSE, NIACINAMIDE
(VIT.
B3),
CARRAGEENAN,
CAFFEINE, CELLULOSE GUM,
INOSITOL,
L-CARNITINE
LTARTRATE, CARAMEL COLOR,
RIBOFLAVIN (VIT. B2), PYRIDOXINE
HYDROCHLORIDE (VIT. B6).

Technical Assistance Advisement
December 17, 2024
Page 8

ITEM

TAXABILITY/LEGA
L AUTHORITY
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

NAME

BRAND

LA COLOMBE
NITRO COLD
BREW EX BOLD

COFFEE
ROASTERS

27

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

LA COLOMBE
DRAFT LATTE
MOCHA

COFFEE
ROASTERS

28

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

LA COLOMBE
DRAFT LATTE
TRIPLE SHOT

COFFEE
ROASTERS

29

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

LA COLOMBE
DRAFT LATTE
VANILLA

COFFEE
ROASTERS

MCCAFE FRAPPE
CARAMEL
13.7OZ

MCCAFE

26

30

31

32

33

34

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per s.
212.08(1)(b)2., F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
COLD BREW
CHOCOLATE
CREAM 11OZ
STARBUCKS
COLD BREW
SALTED
CARAMEL 11OZ
STARBUCKS
COLD BREW
VANILLA SWEET
CREAM 11OZ
STARBUCKS
DOUBLE SHOT
6.5OZ

STARBUCKS
COLD BREW
STARBUCKS
COLD BREW
STARBUCKS
COLD BREW

STARBUCKS
DOUBLE SHOT

INGREDIENTS
COLD-PRESSED
COFFEE
(FILTERED WATER, 100% ARABICA
COFFEE), CHICORY ROOT FIBER,
SODIUM PHOSPHATES [SALTS].
REDUCED FAT MILK, COFFEE
(WATER, COFFEE), CANE SUGAR,
CONTAINS LESS THAN 1% OF
ACACIA,
ALKALIZED
COCOA,
GELLAN GUM, LACTASE, NATURAL
FLAVOR, NITROUS OXIDE, SEA
SALT, VITAMIN D3.
REDUCED FAT MILK, COFFEE
(WATER, COFFEE), CANE SUGAR,
CONTAINS LESS THAN 1% OF
ACACIA, GELLAN GUM, LACTASE,
NATURAL
FLAVOR,
NITROUS
OXIDE, VITAMIN D3.
REDUCED FAT MILK, COFFEE
(WATER, COFFEE), CANE SUGAR,
CONTAINS LESS THAN 1% OF
ACACIA, GELLAN GUM, LACTASE,
NATURAL
FLAVOR,
NITROUS
OXIDE, VANILLA EXTRACT, VITAMIN
D3.
COFFEE (WATER, COFFEE), MILK,
SUGAR,
NATURAL
FLAVORS,
SODIUM
BICARBONATE,
CARRAGEENAN.
COLD-BREWED
STARBUCKS
COFFEE (WATER, COFFEE), SKIM
MILK, SUGAR, CREAM, COCOA,
NATURAL FLAVORS, SEA SALT.
COLD-BREWED
STARBUCKS
COFFEE (WATER, COFFEE), SKIM
MILK, SUGAR, CREAM, NATURAL
FLAVORS, SEA SALT.
COLD-BREWED
STARBUCKS
COFFEE (WATER, COFFEE), SKIM
MILK, SUGAR, CREAM, NATURAL
FLAVORS.
BREWED
ESPRESSO COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, CREAM, SKIM MILK,
ASCORBIC ACID.

Technical Assistance Advisement
December 17, 2024
Page 9

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

35

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
DOUBLE SHOT
MOCHA 15OZ

STARBUCKS
DOUBLE SHOT

36

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
DOUBLE SHOT
SALTED
CARAMEL 6.5OZ

STARBUCKS
DOUBLE SHOT

37

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
DOUBLE SHOT
VANILLA 15OZ

STARBUCKS
DOUBLE SHOT

38

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
DOUBLE SHOT
WHITE
CHOCOLATE
15OZ

STARBUCKS
DOUBLE SHOT

INGREDIENTS
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK,
SUGAR,
MALTODEXTRIN,
DEXTROSE,
TAURINE, NATURAL FLAVORS,
CELLULOSE GEL, PANAX GINSENG
ROOT
EXTRACT,
SODIUM
ASCORBATE,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT,
CELLULOSE
GUM,
NIACINAMIDE,
SUCRALOSE,
TRICALCIUM
PHOSPHATE,
INOSITOL,
CARRAGEENAN,
PYRIDOXINE
HYDROCHLORIDE
(VITAMIN
B6),
RIBOFLAVIN,
VITAMIN A PALMITATE, VITAMIN D3.
BREWED
ESPRESSO COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, SKIM MILK, CREAM,
NATURAL FLAVORS, SALT.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK,
SUGAR,
MALTODEXTRIN,
DEXTROSE,
TAURINE,
CELLULOSE
GEL,
NATURAL
FLAVOR,
PANAX
GINSENG
ROOT
EXTRACT,
INOSITOL, SODIUM ASCORBATE,
GUARANA (PAULLINIA CUPANA)
SEED EXTRACT, CELLULOSE GUM,
NIACINAMIDE,
SUCRALOSE,
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN,
VITAMIN
A
PALMITATE, VITAMIN D3.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK,
SUGAR,
MALTODEXTRIN,
DEXTROSE,
TAURINE,
NATURAL
AND
ARTIFICIAL FLAVORS, CELLULOSE
GEL, PANAX GINSENG ROOT
EXTRACT, INOSITOL, SODIUM
ASCORBATE,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT,
CELLULOSE
GUM,

Technical Assistance Advisement
December 17, 2024
Page 10

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

39

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPP OATMILK
DRK CARAMEL
BROWNIE 13.7

STARBUCKS
FRAPPUCCINO

40

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPP OATMILK
CARAMEL
WAFFLE 13.7OZ

STARBUCKS
FRAPPUCCINO

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPPUCCINO
CARAMEL
13.7OZ

STARBUCKS
FRAPPUCCINO

STARBUCKS
FRAPPUCCINO
COFFEE 13.7OZ

STARBUCKS
FRAPPUCCINO

STARBUCKS
FRAPPUCCINO
MOCHA 13.7OZ

STARBUCKS
FRAPPUCCINO

STARBUCKS
FRAPPUCCINO
VANILLA 13.7OZ

STARBUCKS
FRAPPUCCINO

45

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPPUCCINO
WHITE
CHOCOLATE
MOCHA 13.7[OZ]

STARBUCKS
FRAPPUCCINO

46

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
TRIPLE SHOT
CARAMEL 11OZ

STARBUCKS

41

42

43

44

INGREDIENTS
NIACINAMIDE,
SUCRALOSE,
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN,
VITAMIN
A
PALMITATE, VITAMIN D3.
OATMILK (WATER, OAT FLOUR),
BREWED STARBUCKS COFFEE
(WATER,
COFFEE),
SUGAR,
SUNFLOWER
OIL,
NATURAL
FLAVORS,
CELLULOSE
GEL,
COCOA,
CELLULOSE
GUM,
CARRAGEENAN, SEA SALT.
OATMILK (WATER, OAT FLOUR)
BREWED STARBUCKS COFFEE
(WATER,
COFFEE),
SUGAR,
SUNFLOWER
OIL,
NATURAL
FLAVORS, CELLULOSE GEL, OAT
FIBER, SEA SALT, CELLULOSE
GUM, CARRAGEENAN.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, MALTODEXTRIN,
NATURAL FLAVORS, PECTIN.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, MALTODEXTRIN,
PECTIN, ASCORBIC ACID.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, COCOA, PECTIN,
ASCORBIC ACID.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, MALTODEXTRIN,
PECTIN, NATURAL FLAVOR.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, MALTODEXTRIN,
NATURAL
FLAVORS,
PECTIN,
ASCORBIC ACID.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK
SUGAR,
MALTODEXTRIN,
DEXTROSE,
CELLULOSE
GEL,
NATURAL

Technical Assistance Advisement
December 17, 2024
Page 11

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

47

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
TRIPLE SHOT
MOCHA 11OZ

STARBUCKS

48

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
TRIPLE SHOT
VANILLA 11OZ

STARBUCKS

INGREDIENTS
FLAVORS,
CREAM,
PANAX
GINSENG
ROOT
EXTRACT,
INOSITOL, SODIUM ASCORBATE,
CELLULOSE
GUM,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT, SALT, CARRAGEENAN,
NIACINAMIDE,
TRICALCIUM
PHOSPHATE,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN, VITAMIN A PALMITATE
VITAMIN D3.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK
SUGAR,
MALTODEXTRIN,
DEXTROSE,
CELLULOSE
GEL,
NATURAL
FLAVORS,
CREAM,
PANAX
GINSENG
ROOT
EXTRACT,
INOSITOL, SODIUM ASCORBATE,
CELLULOSE
GUM,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT, SALT, CARRAGEENAN,
NIACINAMIDE,
TRICALCIUM
PHOSPHATE,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN, VITAMIN A PALMITATE
VITAMIN D3.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK,
SUGAR,
MALTODEXTRIN,
DEXTROSE,
CELLULOSE
GEL
NATURAL
FLAVORS,
CREAM,
PANAX
GINSENG
ROOT
EXTRACT,
INOSITOL, SODIUM ASCORBATE,
CELLULOSE
GUM,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT,
CARRAGEENAN,
NIACINAMIDE,
TRICALCIUM
PHOSPHATE,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN,
VITAMIN
A
PALMITATE, VITAMIN D3.

Technical Assistance Advisement
December 17, 2024
Page 12

QUESTION:

Is a prepackaged bottled or canned beverage exempt from sales tax if the
first ingredient is coffee?

RESPONSE: No - a prepackaged bottled or canned beverage is not always exempt when
its first ingredient is coffee, as this determination is based upon several
factors, including other ingredients and review of the product label.
QUESTION:

If a prepackaged bottled or canned beverage is sold with coffee as an
ingredient, but not the first ingredient, would the beverage generally be
subject to sales tax as a “soft drink” under s. 212.08(1)(c)7.? [This question
is not seeking guidance regarding the taxability of such beverage if it were
sold at a taxable location (restaurant, lunch counter, cafeteria, hotel, bakery,
vending machine, etc.) or method of preparation].

RESPONSE

If a prepackaged bottled or canned beverage is sold with coffee as an
ingredient, but not the first ingredient, the determination of whether the
beverage is subject to sales tax as a “soft drink” under s. 212.08(1)(c)7., F.S.,
would be based upon several factors, including other ingredients as well as
review of the product label.

Technical Assistance Advisement
December 17, 2024
Page 13

December 17, 2024

Via E-mail:
Re:

Technical Assistance Advisement – TAA 24A-020
(“Taxpayer”)
Sales and Use Tax – Coffee/Coffee Products
Section(s) 212.08, Florida Statutes - (“F.S.”)
Rule(s) 12A-011(5), Florida Administrative Code - (“F.A.C.”)
BP #:

Dear Taxpayer:
This is in response to your letter dated
requesting this Department’s issuance
of a Technical Assistance Advisement (“TAA”) pursuant to s. 213.22, F.S., and Rule Chapter
12-11 F.A.C., regarding the matter discussed below. Your request has been carefully
examined, and the Department finds it to be in compliance with the requisite criteria set forth
in Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is issued to you
under the authority of s. 213.22, F.S.
REQUESTED ADVISEMENTS

  1. What is the taxability of the following forty-eight coffee beverage products?
  2. Is a prepackaged bottled or canned beverage exempt from sales tax if the first ingredient
    is coffee?
  3. If a prepackaged bottled or canned beverage is sold with coffee as an ingredient, but not
    the first ingredient, would the beverage generally be subject to sales tax as a “soft drink”
    under s. 212.08(1)(c)7.?
    FACTS
    Your request provides Taxpayer is a
    , registered with the Department of
    Revenue to collect and remit sales tax. Taxpayer is not licensed as a
    , nor does Taxpayer
    .

Technical Assistance Advisement
December 17, 2024
Page 14

Taxpayer’s locations may have tables and chairs available for customer use. You state that
as
, the Florida Department of Agriculture and Consumer Services
(DACS) has issued Taxpayer food permits, pursuant to Rule 5K-4.020, F.A.C.
Taxpayer regularly sells a mix of exempt general grocery items, taxable hot prepared food
products, and other taxable tangible personal property including refrigerated canned and
bottled coffee beverages. Taxpayer has received inquiries from its customers related to the
taxability of such coffee beverages to which you state the Department does not have any
formal guidance issued.
Taxpayer requests guidance regarding the taxability of the forty-eight products identified in
Exhibit A.
LAW AND DISCUSSION
Section 212.08(1), F.S., provides an exemption from sales tax for “food products” for human
consumption. The term “food products,” as defined in s. 212.08(1)(b), F.S., includes “edible
commodities, whether processed, cooked, raw, canned, or in any other form, which are
generally regarded as food.” The term “food products” as defined in s. 212.08(1)(b)2., F.S.,
also includes “… coffee, coffee substitutes, or cocoa; and tea, unless it is sold in a liquid
form.”
Section 212.08(1)(c)7., F.S., excludes from the exemption “soft drinks,” including, but not
limited to, “any nonalcoholic beverage, any preparation or beverage commonly referred to
as a “soft drink,” or any noncarbonated drink made from milk derivatives or tea, if sold in cans
or similar containers.”
With regard to taxable soft drinks, Rule 12A-1.011(5), F.A.C., further provides the following
sales of soft drinks are subject to tax:
(a) Nonalcoholic beverages, whether carbonated or noncarbonated.
(b) Any noncarbonated beverage made from milk derivatives, such as ice cream
sodas, milkshakes, or malts.
(c) Any beverages and preparations commonly referred to as a “soft drink,” such as
sodas, soda water, ginger ale, colas, root beer, tonic, fizzes, or cocktail mixes.
(d) Any beverage containing fruit or vegetable juice labeled with the word(s) “ade,”
“beverage,” “cocktail,” “drink,” or “fruit or vegetable flavor, flavored, or flavorings.”
…
(e) Tea sold in a liquid form.
(Emphasis added).

Technical Assistance Advisement
December 17, 2024
Page 15

As provided in the above-cited statutory and regulatory provisions, coffee and coffee
substitutes are specifically exempt from sales tax as a food product, without exclusion of
coffee products sold as prepackaged bottled or canned beverages. Therefore, with the
exception of the four Coke with Coffee products (Coke with Coffee, Coke with Coffee
Caramel, Coke with Coffee Mocha and Coke with Coffee Vanilla) which are “colas” included
in the definition of taxable “soft drinks,” the remaining 44 items are coffee or coffee
substitutes which are food products, specifically exempt from sales tax pursuant to s.
212.08(1)(b),F.S.
CONCLUSIONS
QUESTION:

What is the taxability of the following products?

RESPONSE:
ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

1

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

BLACK RIFLE
ESPRESSO 300
CARAMEL
VANILLA

BLACK RIFLE
COFFEE
COMPANY

2

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

BLACK RIFLE
ESPRESSO 300
RICH MOCHA

BLACK RIFLE
COFFEE
COMPANY

INGREDIENTS
COLOMBIAN COFFEE (WATER,
COFFEE),
NONFAT
ULTRAFILTERED MILK, SUGAR, MEDIUM
CHAIN TRIGLYCERIDES, NATURAL
AND
ARTIFICIAL
FLAVOR
(CONTAINS CARAMEL COLOR),
CELLULOSE
GEL,
COCOA
(PROCESSED WITH ALKALI), SALT,
ASCORBIC
ACID,
SODIUM
HYDROXIDE, CELLULOSE GUM,
CARRAGEENAN, L-ARGININE, LGLUTAMINE,
CAFFEINE,
SUCRALOSE, L-ISOLEUCINE, LVALINE, L-LEUCINE, VITAMIN E DL
ALPHA TOCOPHERYL, VITAMIN A
PALMITATE.
ARABICA
COFFEE
(FILTERED
WATER, COFFEE), LOW-FAT MILK,
NON-FAT ULTRA-FILTERED MILK,
SUGAR, MALTODEXTRIN, NATURAL
AND ARTIFICIAL FLAVOR, CHICORY
ROOT FIBER, CELLULOSE GEL,
COCOA
(PROCESSED
WITH
ALKALI), SALT, CELLULOSE GUM,
NATURAL
CAFFEINE,
CARRAGEENAN,
VITAMIN
C
(ASCORBIC ACID), VITAMIN E
ACETATE, VITAMIN A PALMITATE.

Technical Assistance Advisement
December 17, 2024
Page 16

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

3

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

BLACK RIFLE
ESPRESSO WITH
CREAM

BLACK RIFLE
COFFEE
COMPANY

4

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

BLACK RIFLE
VANILLA BOMB
15OZ

BLACK RIFLE
COFFEE
COMPANY

5

Taxable soft drink
per s.
212.08(1)(c)7., F.S.

COKE WITH
COFFEE 12OZ

COKE

6

Taxable soft drink
per s.
212.08(1)(c)7., F.S.

COKE WITH
COFFEE
CARAMEL 12OZ

COKE

INGREDIENTS
COLOMBIAN BREWED COFFEE
(FILTERED
WATER,
COFFEE),
LOWFAT MILK, NONFAT ULTRAFILTERED
MILK,
SUGAR,
MALTODEXTRIN, CHICORY ROOT
FIBER, CELLULOSE GEL, COCOA
(PROCESSED
WITH
ALKALI),
SODIUM HYDROXIDE, CELLULOSE
GUM, CAFFEINE ANHYDROUS,
CARRAGEENAN, ASCORBIC ACID,
VITAMIN
E
DL
ALPHA
TOCOPHERYL,
VITAMIN
A
PALMITATE.
ARABICA
BREWED
COFFEE
(FILTERED
WATER,
COFFEE),
NONFAT ULTRA-FILTERED MILK,
SUGAR, MCT OIL, NATURAL AND
ARTIFICIAL FLAVOR, CELLULOSE
GEL, COCOA (PROCESSED WITH
ALKALI), AMINO ACID BLEND (LARGININE,
L-GLUTAMINE,
LISOLEUCINE,
I-VALINE,
LLEUCINE), SALT, VITAMIN C
(ASCORBIC ACID), CELLULOSE
GUM,
NATURAL
CAFFEINE,
CARRAGEENAN,
SUCRALOSE,
VITAMIN E ACETATE, VITAMIN A
PALMITATE.
CARBONATED
WATER,
SUGAR/GLUCOSE-FRUCTOSE,
CARAMEL
COLOUR,
COFFEE
POWDER, NATURAL FLAVOUR,
PHOSPHORIC ACID, SODIUM
BENZOATE,
CAFFEINE,
POTASSIUM
SORBATE,
SUCRALOSE,
ACESULFAMEPOTASSIUM,
DIMETHYLPOLYSLLOXANE.
CARBONATED
WATER,
HIGH
FRUCTOSE
CORN
SYRUP,
CARAMEL
COLOR,
COFFEE
POWDER, NATURAL FLAVORS,
PHOSPHORIC ACID, CAFFEINE,
SODIUM
BENZOATE
AND
POTASSIUM
SORBATE
(TO
PROTECT TASTE), SUCRALOSE,
ACESULFAME POTASSIUM.

Technical Assistance Advisement
December 17, 2024
Page 17

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

7

Taxable soft drink
per s.
212.08(1)(c)7., F.S.

COKE WITH
COFFEE MOCHA
12OZ

COKE

8

Taxable soft drink
per s.
212.08(1)(c)7., F.S.

COKE WITH
COFFEE VANILLA
12OZ

COKE

9

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN DONUT
BROWNIE
BATTER

DONUT
DUNKIN
DONUTS

10

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN DONUT
CAKE BATTER
DONUT

DUNKIN
DONUTS

11

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN DONUT
COFFEE CAKE
MUFFIN

DUNKIN
DONUTS

12

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS
CARAMEL
13.7OZ

DUNKIN
DONUTS

INGREDIENTS
CARBONATED
WATER,
HIGH
FRUCTOSE
CORN
SYRUP,
CARAMEL
COLOR,
COFFEE
POWDER, PHOSPHORIC ACID,
NATURAL FLAVORS, CAFFEINE,
SODIUM
BENZOATE
AND
POTASSIUM
SORBATE
(TO
PROTECT TASTE), SUCRALOSE,
ACESULFAME POTASSIUM.
CARBONATED
WATER,
SUGAR/GLUCOSE-FRUCTOSE,
CARAMEL
COLOUR,
COFFEE
POWDER, PHOSPHORIC ACID,
NATURAL FLAVOUR, SODIUM
BENZOATE,
CAFFEINE,
POTASSIUM
SORBATE,
SUCRALOSE,
ACESULFAMEPOTASSIUM,
DIMETHYLPOLYSLLOXANE.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: COCOA (MADE WITH
ALKALI),
NATURAL
FLAVORS,
SODIUM
BICARBONATE,
CELLULOSE GEL, ASCORBIC ACID
(TO PROTECT COLOR), CELLULOSE
GUM, CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: NATURAL FLAVORS,
SODIUM
BICARBONATE,
CELLULOSE GEL, ASCORBIC ACID
(TO PROTECT COLOR), CELLULOSE
GUM, CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: NATURAL FLAVORS,
SODIUM
BICARBONATE,
CELLULOSE GEL, ASCORBIC ACID
(TO PROTECT COLOR), CELLULOSE
GUM, CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM,
NATURAL FLAVORS, POTASSIUM
CARBONATE,
POTASSIUM
PHOSPHATE, ASCORBIC ACID (TO

Technical Assistance Advisement
December 17, 2024
Page 18

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

INGREDIENTS
PROTECT TASTE), GELLAN GUM,
CARRAGEENAN.

13

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS
FRENCH
VANILLA 13.7OZ

DUNKIN
DONUTS

14

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS
MOCHA 13.7OZ

DUNKIN
DONUTS

15

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS
ORIGINAL
13.7OZ

DUNKIN
DONUTS

16

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

DUNKIN
DONUTS GIRL
SCOUTS THIN
MINTS 13.7OZ

DUNKIN
DONUTS

17

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
FARMERS OATS
15OZ

MONSTER
JAVA

COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: NATURAL FLAVORS,
POTASSIUM
CARBONATE,
POTASSIUM
PHOSPHATE,
ASCORBIC ACID (TO PROTECT
COLOR),
GELLAN
GUM,
CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN 2% OF: COCOA (MADE WITH
ALKALI), POTASSIUM CARBONATE,
POTASSIUM PHOSPHATE, GELLAN
GUM, ASCORBIC ACID (TO
PROTECT COLOR).
COFFEE (WATER, COFFEE), SKIM
MILK, CANE SUGAR, CREAM, LESS
THAN
2%
OF:
POTASSIUM
CARBONATE,
POTASSIUM
PHOSPHATE, ASCORBIC ACID (TO
PROTECT
COLOR),
GELLAN
GUM,CARRAGEENAN.
COFFEE (WATER, COFFEE), SKIM
MILK, SUGAR, CREAM, LESS THAN
2% OF: COCOA (MADE WITH
ALKALI),
NATURAL
FLAVORS,
POTASSIUM PHOSPHATE, SODIUM
CITRATE, GELLAN GUM.
BREWED
COFFEE
(FILTERED
WATER,
COFFEE),
OATMILK
(WATER,
OATS),
SUGAR,
SUNFLOWER
OIL,
TAURINE,
MICROCRYSTALLINE CELLULOSE,
SODIUM CITRATE, POTASSIUM
PHOSPHATE, PANAX GINSENG
FLAVOR,
MALTODEXTRIN,
CELLULOSE
GUM,SODIUM
HEXAMETAPHOSPHATE,
CAFFEINE,
MONO
&
DIGLYCERIDES, ASCORBIC ACID
(VIT. C), CARRAGEENAN, NATURAL
FLAVORS, SALT, NIACINAMIDE
(VIT. B3), INOSITOL, L-CARNITINE,

Technical Assistance Advisement
December 17, 2024
Page 19

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

INGREDIENTS
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN (VIT. B2). MONSTER
ENERGY
BLEND:
TAURINE,
MALTODEXTRIN,
CAFFEINE,
INOSITOL, L-CARNITINE.

18

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
KONA BLEND
15OZ.

MONSTER
JAVA

19

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
LOCA MOCA
15OZ

MONSTER
JAVA

BREWED
COFFEE
(FILTERED
WATER, COFFEE), CONDENSED
SKIM MILK, SUGAR, HEAVY CREAM,
NATURAL FLAVORS, GLUCOSE,
TAURINE,
SODIUM
CITRATE,
MICROCRYSTALLINE CELLULOSE,
PANAX
GINSENG
EXTRACT,
ASCORBIC
ACID
(VIT.
C),
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
SODIUM
ALGINATE,
CAFFEINE,
NIACINAMIDE
(VIT.
B3),
SUCRALOSE, COLOR ADDED, DGLUCURONOLACTONE, GUARANA
EXTRACT, INOSITOL, L-CARNITINE
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN
(VIT.
B2),
MALTODEXTRIN.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SKIM MILK,
SUGAR,
CREAM,
GLUCOSE,
NATURAL FLAVORS, TAURINE,
SODIUM
CITRATE,
MICROCRYSTALLINE CELLULOSE,
PANAX
GINSENG
EXTRACT,
ASCORBIC
ACID
(VIT.
C),
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
CAFFEINE,
CALCIUM
ALGINATE,
NIACINAMIDE (VIT. B3), SODIUM
ALGINATE, SUCRALOSE, COLOR
ADDED, DGLUCURONOLACTONE,
GUARANA EXTRACT, INOSITOL, LCARNITINE
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT. B6), RIBOFLAVIN (VIT. B2),
MALTODEXTRIN.

Technical Assistance Advisement
December 17, 2024
Page 20

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

20

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
MEAN BEAN
15OZ

MONSTER
JAVA

21

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
SALTED
CARAMEL 15OZ

MONSTER
JAVA

22

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
TRIPLE SHOT
MOCHA 15OZ

MONSTER
JAVA

INGREDIENTS
BREWED
COFFEE
(FILTERED
WATER, COFFEE), CONDENSED
SKIM MILK, SUGAR, HEAVY CREAM,
GLUCOSE, TAURINE, SODIUM
CITRATE, NATURAL FLAVORS,
MICROCRYSTALLINE CELLULOSE,
PANAX
GINSENG
EXTRACT,
ASCORBIC
ACID
(VIT.
C),
TRICALCIUM
PHOSPHATE,
CAFFEINE,
CARRAGEENAN,
SODIUM ALGINATE, NIACINAMIDE
(VIT. B3), SUCRALOSE, COLOR
ADDED, D-GLUCURONOLACTONE,
GUARANA EXTRACT, INOSITOL, LCARNITINE
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT. B6), RIBOFLAVIN (VIT. B2),
MALTODEXTRIN.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), CONDENSED
SKIM MILK, SUGAR, HEAVY CREAM,
GLUCOSE, TAURINE, SODIUM
CITRATE,
PANAX
GINSENG
EXTRACT,
SALT,
NATURAL
FLAVORS, ASCORBIC ACID (VIT. C),
MONOGLYCERIDES,
MICROCRYSTALLINE CELLULOSE,
MALTODEXTRIN, GUAR GUM,
CAFFEINE, CARAMELIZED SUGAR
SYRUP,
SUCRALOSE,
NIACINAMIDE
(VIT.
B3),
CARRAGEENAN, CELLULOSE GUM,
INOSITOL,
DGLUCURONOLACTONE, GUARANA
EXTRACT,
LCARNITINE
LTARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN (VIT. B2).
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SKIMMED MILK,
SUGAR,
CREAM,
GLUCOSE,
TAURINE, COCOA (PROCESSED
WITH
BASE),
SODIUM
BICARBONATE, PANAX GINSENG
FLAVORING, NATURAL FLAVORS,
MICROCRYSTALLINE CELLULOSE,
SODIUM CITRATE, CAFFEINE,

Technical Assistance Advisement
December 17, 2024
Page 21

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

23

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
TRIPLE SHOT
VANILLA 15OZ

MONSTER
JAVA

24

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
CAFE LATTE

MONSTER
JAVA

25

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

JAVA MONSTER
IRISH CREME
16OZ

MONSTER
JAVA

INGREDIENTS
CARRAGEENAN,
CALCIUM
ALGINATE, NIACINAMIDE (VIT. B3),
SODIUM ALGINATE, INOSITOL, LCARNITINE
L-TARTRATE,
SUCRALOSE,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN (VIT. B2), CELLULOSE
GEL, CALCIUM ALGINATE, SODIUM
ALGINATE.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SKIM MILK,
SUGAR,
CREAM,
GLUCOSE,
TAURINE, NATURAL FLAVORS
(CONTAINS VANILLA EXTRACT),
DIPOTASSIUM
PHOSPHATE,
MICROCRYSTALLINE CELLULOSE,
PANAX GINSENG FLAVOR, SODIUM
BICARBONATE, SODIUM CITRATE,
CARRAGEENAN,
CAFFEINE,
CALCIUM
ALGINATE,
NIACINAMIDE (VIT. B3), SODIUM
ALGINATE,
INOSITOL,
LCARNITINE,
L-TARTRATE,
PYRIDOXINE
HYDROCHLORIDE
(VIT. B6), SUCRALOSE, RIBOFLAVIN
(VIT. B2).
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SUGAR, SKIM
MILK, CREAM, NATURAL FLAVORS,
GLUCOSE, TAURINE, SODIUM
CITRATE,
PANAX
GINSENG
FLAVOR, ASCORBIC ACID (VIT. C),
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
CAFFEINE,
NIACINAMIDE
(VIT. B3),
DGLUCURONOLACTONE, GUARANA
EXTRACT, INOSITOL, L-CARNITINE
L-TARTRATE, SUCRALOSE, COLOR
ADDED,
PYRIDOXINE
HYDROCHLORIDE
(VIT.
B6),
RIBOFLAVIN
(VIT.
B2),
MALTODEXTRIN.
BREWED
COFFEE
(FILTERED
WATER, COFFEE), SKIM MILK,
SUGAR,
CREAM,
GLUCOSE,
TAURINE,
SODIUM
CITRATE,
NATURAL
FLAVORS,
PANAX

Technical Assistance Advisement
December 17, 2024
Page 22

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

26

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

LA COLOMBE
NITRO COLD
BREW EX BOLD

COFFEE
ROASTERS

27

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

LA COLOMBE
DRAFT LATTE
MOCHA

COFFEE
ROASTERS

28

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

LA COLOMBE
DRAFT LATTE
TRIPLE SHOT

COFFEE
ROASTERS

29

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

LA COLOMBE
DRAFT LATTE
VANILLA

COFFEE
ROASTERS

MCCAFE FRAPPE
CARAMEL
13.7OZ

MCCAFE

STARBUCKS
COLD BREW
CHOCOLATE
CREAM 11OZ

STARBUCKS
COLD BREW

30

31

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

INGREDIENTS
GINSENG
FLAVOR,
SODIUM
BICARBONATE,
SALT,
MICROCRYSTALLINE CELLULOSE,
TRICALCIUM PHOSPHATE, GUAR
GUM, MALTODEXTRIN, ASCORBIC
ACID, SUCRALOSE, NIACINAMIDE
(VIT.
B3),
CARRAGEENAN,
CAFFEINE, CELLULOSE GUM,
INOSITOL,
L-CARNITINE
LTARTRATE, CARAMEL COLOR,
RIBOFLAVIN (VIT. B2), PYRIDOXINE
HYDROCHLORIDE (VIT. B6).
COLD-PRESSED
COFFEE
(FILTERED WATER, 100% ARABICA
COFFEE), CHICORY ROOT FIBER,
SODIUM PHOSPHATES [SALTS].
REDUCED FAT MILK, COFFEE
(WATER, COFFEE), CANE SUGAR,
CONTAINS LESS THAN 1% OF
ACACIA,
ALKALIZED
COCOA,
GELLAN GUM, LACTASE, NATURAL
FLAVOR, NITROUS OXIDE, SEA
SALT, VITAMIN D3.
REDUCED FAT MILK, COFFEE
(WATER, COFFEE), CANE SUGAR,
CONTAINS LESS THAN 1% OF
ACACIA, GELLAN GUM, LACTASE,
NATURAL
FLAVOR,
NITROUS
OXIDE, VITAMIN D3.
REDUCED FAT MILK, COFFEE
(WATER, COFFEE), CANE SUGAR,
CONTAINS LESS THAN 1% OF
ACACIA, GELLAN GUM, LACTASE,
NATURAL
FLAVOR,
NITROUS
OXIDE, VANILLA EXTRACT, VITAMIN
D3.
COFFEE (WATER, COFFEE), MILK,
SUGAR,
NATURAL
FLAVORS,
SODIUM
BICARBONATE,
CARRAGEENAN.
COLD-BREWED
STARBUCKS
COFFEE (WATER, COFFEE), SKIM
MILK, SUGAR, CREAM, COCOA,
NATURAL FLAVORS, SEA SALT.

Technical Assistance Advisement
December 17, 2024
Page 23

ITEM

TAXABILITY/LEGA
L AUTHORITY

32

Exempt coffee
product per s.
212.08(1)(b)2., F.S.

33

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

NAME
STARBUCKS
COLD BREW
SALTED
CARAMEL 11OZ
STARBUCKS
COLD BREW
VANILLA SWEET
CREAM 11OZ

BRAND
STARBUCKS
COLD BREW
STARBUCKS
COLD BREW

STARBUCKS
DOUBLE SHOT
6.5OZ

STARBUCKS
DOUBLE SHOT

35

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
DOUBLE SHOT
MOCHA 15OZ

STARBUCKS
DOUBLE SHOT

36

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
DOUBLE SHOT
SALTED
CARAMEL 6.5OZ

STARBUCKS
DOUBLE SHOT

37

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
DOUBLE SHOT
VANILLA 15OZ

STARBUCKS
DOUBLE SHOT

34

INGREDIENTS
COLD-BREWED
STARBUCKS
COFFEE (WATER, COFFEE), SKIM
MILK, SUGAR, CREAM, NATURAL
FLAVORS, SEA SALT.
COLD-BREWED
STARBUCKS
COFFEE (WATER, COFFEE), SKIM
MILK, SUGAR, CREAM, NATURAL
FLAVORS.
BREWED
ESPRESSO COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, CREAM, SKIM MILK,
ASCORBIC ACID.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK,
SUGAR,
MALTODEXTRIN,
DEXTROSE,
TAURINE, NATURAL FLAVORS,
CELLULOSE GEL, PANAX GINSENG
ROOT
EXTRACT,
SODIUM
ASCORBATE,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT,
CELLULOSE
GUM,
NIACINAMIDE,
SUCRALOSE,
TRICALCIUM
PHOSPHATE,
INOSITOL,
CARRAGEENAN,
PYRIDOXINE
HYDROCHLORIDE
(VITAMIN
B6),
RIBOFLAVIN,
VITAMIN A PALMITATE, VITAMIN D3.
BREWED
ESPRESSO COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, SKIM MILK, CREAM,
NATURAL FLAVORS, SALT.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK,
SUGAR,
MALTODEXTRIN,
DEXTROSE,
TAURINE,
CELLULOSE
GEL,
NATURAL
FLAVOR,
PANAX
GINSENG
ROOT
EXTRACT,
INOSITOL, SODIUM ASCORBATE,
GUARANA (PAULLINIA CUPANA)
SEED EXTRACT, CELLULOSE GUM,
NIACINAMIDE,
SUCRALOSE,
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),

Technical Assistance Advisement
December 17, 2024
Page 24

ITEM

TAXABILITY/LEGA
L AUTHORITY

NAME

BRAND

INGREDIENTS
RIBOFLAVIN,
VITAMIN
PALMITATE, VITAMIN D3.

38

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
DOUBLE SHOT
WHITE
CHOCOLATE
15OZ

STARBUCKS
DOUBLE SHOT

39

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPP OATMILK
DRK CARAMEL
BROWNIE 13.7

STARBUCKS
FRAPPUCCINO

40

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPP OATMILK
CARAMEL
WAFFLE 13.7OZ

STARBUCKS
FRAPPUCCINO

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.
Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPPUCCINO
CARAMEL
13.7OZ

STARBUCKS
FRAPPUCCINO

STARBUCKS
FRAPPUCCINO
COFFEE 13.7OZ

STARBUCKS
FRAPPUCCINO

STARBUCKS
FRAPPUCCINO
MOCHA 13.7OZ

STARBUCKS
FRAPPUCCINO

41

42

43

Exempt coffee
product per

A

BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK,
SUGAR,
MALTODEXTRIN,
DEXTROSE,
TAURINE,
NATURAL
AND
ARTIFICIAL FLAVORS, CELLULOSE
GEL, PANAX GINSENG ROOT
EXTRACT, INOSITOL, SODIUM
ASCORBATE,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT,
CELLULOSE
GUM,
NIACINAMIDE,
SUCRALOSE,
TRICALCIUM
PHOSPHATE,
CARRAGEENAN,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN,
VITAMIN
A
PALMITATE, VITAMIN D3.
OATMILK (WATER, OAT FLOUR),
BREWED STARBUCKS COFFEE
(WATER,
COFFEE),
SUGAR,
SUNFLOWER
OIL,
NATURAL
FLAVORS,
CELLULOSE
GEL,
COCOA,
CELLULOSE
GUM,
CARRAGEENAN, SEA SALT.
OATMILK (WATER, OAT FLOUR)
BREWED STARBUCKS COFFEE
(WATER,
COFFEE),
SUGAR,
SUNFLOWER
OIL,
NATURAL
FLAVORS, CELLULOSE GEL, OAT
FIBER, SEA SALT, CELLULOSE
GUM, CARRAGEENAN.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, MALTODEXTRIN,
NATURAL FLAVORS, PECTIN.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, MALTODEXTRIN,
PECTIN, ASCORBIC ACID.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT

Technical Assistance Advisement
December 17, 2024
Page 25

ITEM

TAXABILITY/LEGA
L AUTHORITY
s. 212.08(1)(b)2.,
F.S.

NAME

BRAND

INGREDIENTS
MILK, SUGAR, COCOA, PECTIN,
ASCORBIC ACID.

44

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPPUCCINO
VANILLA 13.7OZ

STARBUCKS
FRAPPUCCINO

45

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
FRAPPUCCINO
WHITE
CHOCOLATE
MOCHA 13.7[OZ]

STARBUCKS
FRAPPUCCINO

46

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
TRIPLE SHOT
CARAMEL 11OZ

STARBUCKS

47

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

STARBUCKS
TRIPLE SHOT
MOCHA 11OZ

STARBUCKS

BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, MALTODEXTRIN,
PECTIN, NATURAL FLAVOR.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK, SUGAR, MALTODEXTRIN,
NATURAL
FLAVORS,
PECTIN,
ASCORBIC ACID.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK
SUGAR,
MALTODEXTRIN,
DEXTROSE,
CELLULOSE
GEL,
NATURAL
FLAVORS,
CREAM,
PANAX
GINSENG
ROOT
EXTRACT,
INOSITOL, SODIUM ASCORBATE,
CELLULOSE
GUM,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT, SALT, CARRAGEENAN,
NIACINAMIDE,
TRICALCIUM
PHOSPHATE,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN, VITAMIN A PALMITATE
VITAMIN D3.
BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK
SUGAR,
MALTODEXTRIN,
DEXTROSE,
CELLULOSE
GEL,
NATURAL
FLAVORS,
CREAM,
PANAX
GINSENG
ROOT
EXTRACT,
INOSITOL, SODIUM ASCORBATE,
CELLULOSE
GUM,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT, SALT, CARRAGEENAN,
NIACINAMIDE,
TRICALCIUM
PHOSPHATE,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN, VITAMIN A PALMITATE
VITAMIN D3.

Technical Assistance Advisement
December 17, 2024
Page 26

ITEM

48

TAXABILITY/LEGA
L AUTHORITY

Exempt coffee
product per
s. 212.08(1)(b)2.,
F.S.

NAME

STARBUCKS
TRIPLE SHOT
VANILLA 11OZ

BRAND

INGREDIENTS

STARBUCKS

BREWED STARBUCKS COFFEE
(WATER, COFFEE), REDUCED-FAT
MILK,
SKIM
MILK,
SUGAR,
MALTODEXTRIN,
DEXTROSE,
CELLULOSE
GEL
NATURAL
FLAVORS,
CREAM,
PANAX
GINSENG
ROOT
EXTRACT,
INOSITOL, SODIUM ASCORBATE,
CELLULOSE
GUM,
GUARANA
(PAULLINIA
CUPANA)
SEED
EXTRACT,
CARRAGEENAN,
NIACINAMIDE,
TRICALCIUM
PHOSPHATE,
PYRIDOXINE
HYDROCHLORIDE (VITAMIN B6),
RIBOFLAVIN,
VITAMIN
A
PALMITATE, VITAMIN D3.

QUESTION:

Is a prepackaged bottled or canned beverage exempt from sales tax if the first
ingredient is coffee?

RESPONSE:

No - a prepackaged bottled or canned beverage is not always exempt when its
first ingredient is coffee, as this determination is based upon several factors,
including other ingredients and review of the product label.

QUESTION:

If a prepackaged bottled or canned beverage is sold with coffee as an
ingredient, but not the first ingredient, would the beverage generally be subject
to sales tax as a “soft drink” under s. 212.08(1)(c)7.? [This question is not
seeking guidance regarding the taxability of such beverage if it were sold at a
taxable location (restaurant, lunch counter, cafeteria, hotel, bakery, vending
machine, etc.) or method of preparation].

RESPONSE

If a prepackaged bottled or canned beverage is sold with coffee as an
ingredient, but not the first ingredient, the determination of whether the
beverage is subject to sales tax as a “soft drink” under s. 212.08(1)(c)7., F.S.,
would be based upon several factors, including other ingredients as well as
review of the product label.

Technical Assistance Advisement
December 17, 2024
Page 27

This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only
under the facts and circumstances described in the request for this advice, as specified in s.
213.22, F.S. Our response is predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or administrative rule changes, or judicial
interpretations of the statutes or rules, upon which this advice is based, may subject similar
future transactions to a different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are
public records under Chapter 119, F.S., and are subject to disclosure to the public under the
conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure.
In an effort to protect confidentiality, we request you provide the undersigned with an edited copy
of your request for TAA, the backup material and this response, deleting names, addresses and
any other details which might lead to identification of the Taxpayer. Your response should be
received by the Department within ten (10) days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-6701.
Sincerely,

Shundra McClean
Shundra McClean
Tax Law Specialist
Office of Technical Assistance
cc:

Record ID: 7001234301

Technical Assistance Advisement
December 17, 2024
Page 28

Office of Technical Assistance Satisfaction Survey
The Florida Department of Revenue invites you to complete the online TADR Satisfaction
Survey to help us identify ways to improve our service to taxpayers. The survey is an
opportunity to provide feedback on your recent experience with the Department’s Office of
Technical Assistance (OTA). To access the survey, place the following address in your
browser’s access bar:
https://tadr.questionpro.com
When you open the survey, you’ll be asked to enter the following information. This
information will enable you to complete and submit the survey.
Notification number:

7001234301

Respondent code:

44

Tax type:

Sales and Use Tax

Correspondence type:

Technical Assistance

If you need technical assistance accessing the survey, please email Douglas Charity at
[email protected].
Thank you.

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