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Georgia Florist sales tax audit

Georgia Florist sales tax audit

If the florist, makes retail sales and as a 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. Where florists sell through telegraphic delivery association the following rules will apply: On all orders taken by a GA florist and telegraphed to a second florist in GA for delivery in this State, the sending florist will be held liable for tax on the total amounts collected from the customer. When a GA florist receives an order pursuant to which he gives telegraphic instructions to a second florist located outside GA for delivery of flowers to a point outside GA, tax is owed with respect to the total receipts of the sending florist from the customer who placed the order. If a GA florist receives telegraphic instructions from other florists located either within or outside of GA for the delivery of flowers, the receiving florist is not liable for the tax with respect to any receipts which he may realize from the transaction (ie. the order originated in GA, the tax is paid by the GA florist who first received the order and gave the telegraphic instructions to the second florist). Charges for telegraphic messages are not taxable when billed separately to the customer.

If a florist directs a wedding, furnishes flowers, decorations, refreshments, etc. for a flat charge, the total is subject to tax. Note: A separate charge is made for professional services, is not taxable.

Georgia Florist sales tax audit

Ansari Law Firm

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