Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-172 - Sales by Florists
Universal Citation: AZ Admin Code R 15-5-172
Current through Register Vol. 30, No. 38, September 20, 2024
A. Gross receipts from sales made by florists are taxable. Delivery and relay or transmittal charges, when separately stated, are deductible from the tax base.
B. Orders received by an Arizona florist from an out-of-state customer for delivery within Arizona are taxable. Orders received by an Arizona florist by an out-of-state customer for delivery out-of-state are not taxable.
C. When the florist conducts transactions through a delivery association, the following shall apply:
1. Gross receipts from sales made by an
Arizona florist, where the order is subsequently transmitted to another florist
for filling and delivery, whether inside or outside of Arizona, are
taxable.
2. Gross receipts from
sales by Arizona florists who deliver from a transmitted order of another
florist, whether the ordering florist is inside or outside of Arizona, are not
taxable.
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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