New
Jersey Sales Tax Excerpt From Business Taxes
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Information submitted by Phillip
New
Jersey Tax Code Link
The
Tax Code As It Applies To Floral Trade
New
Jersey Division of Taxation M Technical Services Activity
TSB/OCE Rev. 4/98 Out-of-State Sales & New Jersey
Sales Tax Publication ANJ–10
Florist
Sales When a New Jersey florist accepts an order, the
florist must charge and collect New Jersey sales tax.
This
holds true even if a second florist located outside the
State must be called for the actual delivery.
New
Jersey sales tax is due because the sale transaction occurred
when the person placed the original order through a florist
in this State.
The
florist calculates the sales tax on the price of the item
plus the charge for any taxable service provided. For
example, service charges and charges for telephone calls
are all part of the taxable receipt.
On
the other hand, when a New Jersey florist receives instructions
by telephone or telegraph from another florist for the
delivery of flowers, the New Jersey florist does not charge
tax on any monies received from that transaction. This
is true regardless of where the other florist is located.
