This bulletin explains how sales tax applies to sales of flowers made by florists located in New York State. Florists generally make two types of flower sales:. Different sales tax rules apply to each type of sale.
End of the rainbow
Also, sales of flowers to caterers involve special rules that are discussed below. These rules also do not apply to similar sales made by businesses other than florists. The taxable receipt would include any charges for shipping or delivery. Example: John stops at an Albany florist and buys some flowers to take home for his wife. Example: Sandy calls her local florist in Saratoga County and orders a flower arrangement to be delivered to a funeral home located in Schenectady County.
Festival keeps celebrating
She pays over the phone by credit card. Often customers will call a toll-free or visit a Web site to order flowers. For each order received, the seller contacts a local florist near the delivery point to complete the order. If the toll-free or Web-site seller is registered as a New York vendor, it must collect New York sales tax on all sales where delivery occurs in New York State. The tax due is computed at the combined state and local rate in effect where the flowers are delivered.
Sales tax is due on the entire sales price, including shipping and delivery, and any service fee or other charge the company collects from the customer. The local florist that completes the order does not charge sales tax on the transaction.
Example: Kathy from Binghamton Broome County calls a company at a to order flowers to be delivered to her friend Cindy in Syracuse Onondaga County. The company is registered as a New York vendor, so it must collect New York sales tax on the full amount of the sale, including the service fee, at the combined state and local sales tax rate for Onondaga County. Example: Mrs. Smith goes to a flower shop in Buffalo Erie County and orders a flower arrangement to be delivered to her mother in Rochester Monroe County.
The Rochester florist creates the arrangement and delivers it to Mrs. The Buffalo florist adds sales tax to Mrs. The Rochester florist is not liable for any tax on the receipts it realizes from the transaction.
Because the order was first received in Connecticut, the Brooklyn florist does not collect any New York sales tax on the sale. Example: A member florist located in Albany, New York receives an over-the-counter order to have flowers delivered to Hartford, Connecticut.
The Albany florist must collect the New York State and Albany County sales taxes based on the total charge to its customer, including the cost of the flowers, delivery, and any telephone charges passed on to its customer. A florist may sell flowers to a caterer without collecting sales tax if the florist receives a properly completed Form STResale Certificate.
Photo: beautiful blooms
Note: A Tax Bulletin is an informational document deed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued.
However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning. Sales of flowers to caterers A florist may sell flowers to a caterer without collecting sales tax if the florist receives a properly completed Form STResale Certificate. Updated: September 10,