Retail Sales and Installation Services
If a florist makes retail sales and, as part of the transaction, agrees to transplant shrubbery on the land of the purchaser for a lump sum, the tax applies to the total charge, except when installation is billed separately.
Telegraphic Delivery Association Rules
Where florists sell through telegraphic delivery associations, the following rules apply:
Orders Within Georgia
- On all orders taken by a Georgia florist and telegraphed to a second florist in Georgia for delivery within this State, the sending florist will be held liable for tax on the total amounts collected from the customer.
Orders Delivered Outside Georgia
- When a Georgia florist receives an order and gives telegraphic instructions to a second florist located outside Georgia for delivery of flowers to a point outside Georgia, tax is owed with respect to the total receipts of the sending florist from the customer who placed the order.
Orders Received by Georgia Florist from Other Florists
- If a Georgia florist receives telegraphic instructions from other florists located either within or outside of Georgia for the delivery of flowers:
- The receiving florist is not liable for the tax with respect to any receipts from the transaction.
- The order originated in Georgia; the tax is paid by the Georgia florist who first received the order and gave the telegraphic instructions to the second florist.
Note: Charges for telegraphic messages are not taxable when billed separately to the customer.
Wedding and Event Services
If a florist directs a wedding and furnishes flowers, decorations, refreshments, etc. for a flat charge, the total is subject to tax.
Note: A separate charge made for professional services is not taxable.