Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 27 - Sales and Use Tax; Miscellaneous Retailer Occupations
Section 103 KAR 27:050 - Sourcing of retail sales by florists
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 139.010, 139.105, 139.200, 139.310, 139.330
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations for the administration and enforcement of Kentucky tax laws. KRS 139.105 requires florist wire sales to be sourced in accordance with an administrative regulation promulgated by the department. This administrative regulation interprets the sales and use tax law as it applies to sales by florists.
Section 1. Sales of the following are examples of items that shall be subject to the sales and use tax:
Section 2. Florist Transactions through a Florists' Wire Delivery Association. If a florist conducts transactions through a florists' wire delivery association, the following rules shall apply in the computation of tax liability:
Section 3. Florist Transactions not through a Florists' Wire Delivery Association. If a florist conducts transactions through any other means other than a florists' wire delivery association, all orders shall be sourced to the destination where the tangible personal property is delivered, pursuant to KRS 139.105. The florist shall collect and remit the sales and use tax accordingly on the retail sale of the tangible personal property.
STATUTORY AUTHORITY: KRS 131.130(1), 139.105