New
York State Sales Tax Excerpt From Business Taxes:
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The
Tax Code As It Applies To Floral Trade
New
York Regulation, Reg. Sec. 526.7. Sale, Selling or Purchase.
(Tax Law, Sec. 1101(b)(5)).--
(a)
Definition. (1) The words “sale,” “selling” or “purchase”
mean any transaction in which there is a transfer of title
or possession or both of tangible personal property for
a consideration.
(3)
Where florists conduct transactions through a florist’s
telegraphic or telephonic delivery association, the following
rules apply in the determination of tax liability on sales
through such an association:
(I) A New York State florist who receives an order pursuant
to which he gives telegraphic or telephonic instructions
to a second florist for delivery of flowers, is liable
for collection of the tax at the rate in effect in the
jurisdiction where the order is taken. It is immaterial
whether the second florist is located in or outside of
New York State, or whether delivery occurs in or outside
of New York State. All service, telephone calls, relays
and any other charges for the orders shall be considered
to be a part of the selling price.
(ii)
In cases where New York State florists receive telegraphic
or telephonic instructions from other florists either
inside or outside of New York State for the delivery of
flowers, the receiving florist is not required to collect
tax with respect to any receipts which he may realize
from the transaction.
Example
7: A customer places an order for flowers with a florist
located within New York State in an area in which the
combined rate of State and local sales tax is 7%. The
flowers are to be delivered in Florida. Arrangements are
made through a telegraphic delivery association by the
New York State florist to have a florist in Florida make
up the floral arrangement and deliver it. The New York
florist is required to collect sales tax at the rate of
7% on the total receipts paid by the customer.
Example
8: A customer places an order for flowers with a florist
located within an area of New York State in which the
rate of sales tax is 4%. The flowers are to be delivered
within an area of New York State in which the combined
rate of State and local sales tax is 7%. Arrangements
are made by the florist through a telegraphic delivery
association to have another florist fill the order and
deliver the flowers. The florist who received the order
from the customer is required to collect sales tax at
the rate of 4% on the total receipts paid by the customer.
(iii)
Sales made by florists which are not made through a florist’s
telegraphic or telephonic delivery association are subject
to the rules contained in paragraphs (1) and (2) of this
subdivision.
Example
9: A New York State florist receives an order from a customer
for flowers which are to be delivered to another jurisdiction
within this State. The florist delivers the flowers himself.
He is required to collect the tax based upon the combined
rate of State and local sales tax in effect in the jurisdiction
in which the flowers are delivered.
Example
10: A New York State florist receives an order from a
customer for flowers which are to be delivered outside
of New York State. The florist delivers the flowers himself.
The receipts from the sale are not taxable as delivery
occurs outside of New York State.
