Department of Business Regulation, Division of Alcoholic Beverages & Tobacco v. Cost Plus Imports of Tampa Bay, Inc.

SCHEB, Acting Chief Judge.

The state challenges a final order granting appellee’s motion for judgment on the pleadings. We reverse.

This appeal presents the question of whether a transaction in which alcoholic beverages are given without additional charge to persons renting a limousine constitutes a sale of alcoholic beverages pursuant to section 561.01(9), Florida Statutes (1985). The trial court held that it was not a sale within the meaning of section 561.-01(9). We disagree.

Section 561.01(9) defines the term “sale” as follows:

“Sale” and “sell” mean any transfer of an alcoholic beverage for…