Louisiana
Sales Tax Excerpt From Business Taxes
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Information
submitted by Phillip
The Tax Code As It Applies
To Floral Trade
Dear
Sir/Madam: On June 5, 2002 at 3:49 p.m. we responded to
your inquiry dated June 3. In the event that you did not
receive that response we will repeat the information.
With
respect to our policy in connection with the collection
of Louisiana sales tax by florists in this state, the
transaction is taxable where the order is placed rather
than the point of delivery.
If an order is placed with a Louisiana florist for delivery
in or out of state, the tax is due at the rate applicable
to the locale where the florist receiving the original
order is located.
When
a Louisiana florist is responsible for the delivery of
an order placed originally with another florist, whether
in state or out of state, there is not tax consequence
incurred by the delivering florist.
This
is a department policy and not a statute.
This
reply to your inquiry constitutes "informal advice" from
the Department of Revenue, as contemplated by Title 61:III.101(C)(3)
of the Louisiana Administrative Code. LAC 61:III.101(C)(3)
provides that informal advice does not have the force
and effect of law and is not binding on the Department,
the public, or the individual seeking advice.
Informal
advice will have no effect on an audit. Mary Mhire Taxpayer
Services/Sales Tax Section (225) 219-7356
