Massachusetts
Sales Tax Excerpt From Business Taxes
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Information submitted by Phillip
The
Tax Code As It Applies To Floral Trade
TN Revenue email TaxtrusteeQ@dor.state.ma.us
Dear Taxpayer,
Thank you for your recent inquiry.
The Massachusetts sales tax applies to amounts charged
by florist who receive orders for the delivery of flowers,
wreaths etc. to points outside Massachusetts and who instruct
florists outside this state to make the delivery. The
tax does not apply to separate charges made for telegrams
or telephone calls in connection with such sales nor does
it apply to amounts received by Massachusetts florists
who make deliveries in this state pursuant to instructions
received from florists outside Massachusetts.
This is an "information letter" within the
meaning of the Letter Ruling Regulation, 830 CMR 62C.3.2.
It is intended to provide general guidance based on public
written statements issued by the Department and general
principles of tax law. This response is not a "ruling"
that is legally binding on the Department and the taxpayer.
The regulation contains the requirements for such a request
and is available on the Department's web site at:
http://www.dor.state.ma.us/rul_reg/reg/830CMR62C-3-2.htm
Thank you for visiting our web site,
The Massachusetts Department of Revenue
-----Original Message-----
phillip murphy
6125881800
Are you a Tax Practitioner? No
Other
hello -
my name is phillip murphy
i run a trade association of retail florists
we are in need of an understanding of Massachusetts Sales
Tax Law as it pertains to electrionic or "Wire Service"
or "telephonic" tranferrence of flowers and
related floral services
to see how other states law address this by statute visit
http://www.i-florist.us/
to see specific legislation visit http://www.directblooms.com/salestax/MN/index.html
to see an official "Opinion" visit http://www.directblooms.com/salestax/LA/index.html
we would be grateful for any advice or statutes you could
give in regards to floral trade between florists
sincerely
phillip murpy
