New York Sales Tax for Florists

New York sales tax applies differently to the direct sales of flowers versus flower sales using a wire service, according to the New York Department of Taxation (TB-ST-277). 

Direct Flower Sales

Florists must collect New York state and local sales tax at the rate where the flowers are delivered or purchased. The taxable receipt includes any shipping and delivery charges.

Direct sales also include those made via a florist's toll-free number or website, ". . . as long as they are not completed using a florist's wire service." Even if the seller contacts a local florist near the delivery destination to deliver the flowers, the seller must collect New York state and local sales tax, provided they are a registered New York vendor. "The local florist that completes the order does not charge sales tax on the transaction."

Flower Sales Using a Florist's Wire Service

In contrast, flower sales made using a florist's wire service ". . . are taxed in the jurisdiction where the order is first received from a customer, regardless of where the flowers are eventually delivered."

Flower Sales to Caterers

Florists may sell flowers to caterers without collecting sales tax, if the florist ". . . receives a properly completed form ST-120."

Note: these sales tax rules apply only to the sale of flowers, not to any other items a florist may sell.