SALT Report 1663 – The New York Department of Taxation and Finance issued a sales and use tax bulletin regarding sales by florists located in New York. The bulletin specifically addresses two types of flower sales, direct sales and sales using a florist’s wire service. The rules will apply to each type of sale as follows:
For direct sales or deliveries of flowers that don’t involve a florist’s wire service, the florist must collect sales tax at the combined state and local sales tax rate that is in effect where the flowers are delivered. The taxable receipt should also include any charges for shipping or delivery. This rule also applies to sales in which the customer calls a toll-free number or orders flowers online.
Sales Using a Wire Service
Sales of flowers using a florist’s wire service are taxed at the rate in effect where the order is first received regardless of where the flowers are eventually delivered.
Sales to Caterers
In certain situations the florist may sell flowers to a caterer. The florist is not required to collect sales tax if the florist receives a properly completed resale certificate.
Please note that the rules in this bulletin do not apply to a florist’s sales of gift baskets or boxes, balloons, candy, or other food arrangements.
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