Florida Sales Tax
Excerpt From Business Taxes:
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Sales
and Use Tax
As
Tax affects Floral Trade between Flower Shops
12A-1.047
Florists.
(1) Florists are engaged in the business of selling tangible
personal property at retail and their sales of flowers,
wreaths, bouquets, potted plants and other such items
of tangible personal property are taxable.
(2)
Where florists conduct transactions through a florists'
telegraphic delivery association, the following rules
will apply in the computation of the tax, which will be
on the entire amount paid by the customer without any
deductions whatsoever:
(a)
On all orders taken by a Florida florist and telegraphed
to a second florist in Florida for delivery in the state,
the sending florist is held liable for the tax.
(b)
In cases where a Florida florist receives an order pursuant
to which he gives telegraphic instructions to a second
florist located outside Florida for delivery of flowers
to a point outside Florida, tax will likewise be owing
with respect to the total receipts of the sending florist
from the customer who places the order.
(c) In cases where Florida florists receive
telegraphic instructions from other florists located either
within or outside of Florida for delivery of flowers,
the receiving florist will not be held liable for tax
with respect to any receipts which he may realize from
the transaction. In this instance, if the order originated
in Florida, the tax will be due from and payable by the
Florida florist who first received the order and gave
telegraphic instructions to the second florist.
(3)
All retail sales of cut flowers and potted plants by florists
are taxable. Specific Authority 212.17(6), 212.18(2),
213.06(1) FS. Law Implemented 212.06
(1)
FS. History-Revised 10-7-68, 6-16-72, Formerly 12A-1.47.
