NYS Sales Tax - Florists and the Sales of Flowers

Welcome to the latest installment of our monthly blog “What are the rules for NYS Sales tax for my profession?”  

Every month we are highlighting another industry with a few of the broad guidelines to follow!  Our hope is not only to provide helpful information for the business owners but the consumers as well!

This month’s industry is:

 Florists and the Sales of Flowers

Direct sales and sales using a florist’s wire service are the two ways flowers are usually purchased.  There are different rules that apply depending on how the flowers are purchased. 

•       Direct Sales:  These are sales that don’t involve wire service.  They can include direct sales or the deliveries of flowers.   Sales tax must be charged in the jurisdiction where the flowers are delivered to the customer or at the rate where the customer directs the flowers to be delivered.  The taxable amount includes shipping and/or delivery.

It is important to note that if you call a toll-free number or visit a website to order the flowers these are considered direct sales if they are not completed using a florist’s wire service.  The seller contacts a local florist near the delivery point to complete the order.  If the toll-free number or website is a registered New York State vendor they must collect sales tax on all sales where the delivery of the flowers is within New York State.  Tax is charged on the whole price charged – flowers plus delivery, fees and shipping.  The local florist that is fulfilling the order does not charge sales tax. 

•       Florist’s Wire Service:  Sales of flowers using a wire service are taxed in the jurisdiction where the order is first received from the customer.  It does not matter where the flowers are being delivered to.  

•         Sales of Flowers to Caterers:  If a florist sells flowers to a caterer, he or she does not have to collect sales tax as long as the florist receives a properly completed Resale Certificate.

This is just a brief overview of the sales tax laws regarding the sale of flowers.  Feel free to give our office a call for more information. 

By Christine A. Murphy