Alabama Sales Tax Excerpt From Business Taxes

NetBlooms™ Florist Search - Find Your Neighborhood Florist - Search Results

New Zip Code Search

Information submitted by Phillip

The Tax Code As It Applies To Floral Trade

ALABAMA DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

SALES & USE TAX RULE

 

When florists sell through a telegraphic delivery association the following rules will apply:

(a)   Alabama florists are liable for sales tax measured by total receipts resulting from orders taken by them for transmittal to a second florist who makes delivery either within or without Alabama. Any expense of making the sale is to be included in the measure of the tax regardless of whether or not the expense is billed as a separate item.

(b)   Sales tax does not apply to amounts received by Alabama florists who make deliveries in this state pursuant to telegraphed or telephoned instructions received from florists either within or without Alabama.


(Adopted March 9, 1961, amended July 30, 1962, readopted through APA effective October 1, 1982, amended July 9, 1998)