Fla. Admin. Code R. 12A-1.047

Current through Reg. 50, No. 055; March 19, 2024
Section 12A-1.047 - Florists
(1) Florists are engaged in the business of selling tangible personal property at retail and their sales of flowers, wreaths, bouquets, potted plants and other such items of tangible personal property are taxable.
(2) Where florists conduct transactions through a florists' delivery association, the following rules will apply in the computation of the tax, which will be on the entire amount paid by the customer without any deductions whatsoever:
(a) On all orders taken by a Florida florist and transmitted to a second florist in Florida for delivery in the state, the sending florist is held liable for the tax.
(b) In cases where a Florida florist receives an order pursuant to which he gives instructions to a second florist located outside Florida for delivery of flowers to a point outside Florida, tax will likewise be owing with respect to the total receipts of the sending florist from the customer who places the order.
(c) In cases where Florida florists receive instructions from other florists located either within or outside of Florida for delivery of flowers, the receiving florist will not be held liable for tax with respect to any receipts which he may realize from the transaction. In this instance, if the order originated in Florida, the tax will be due from and payable by the Florida florist who first received the order and gave instructions to the second florist.
(3) All retail sales of cut flowers and potted plants by florists are taxable.

Fla. Admin. Code Ann. R. 12A-1.047

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(l), 212.06(1) FS.

Revised 10-7-68, 6-16-72, Formerly 12A-1.47, Amended by Florida Register Volume 49, Number 244, December 19, 2023 effective 1/1/2024.