Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-31 - Florists
Florists and nurserypersons are vendors and must procure a vendor's license and collect the tax on all sales of tangible personal property.
In cases of sales of tangible personal property by one florist or nurserypersons to another florist or nurserypersons for the purpose of propagation or resale, the tax does not apply.
The tax shall be collected on orders taken by an Ohio florist or nurserypersons to be assigned to a second florist or nurserypersons, whether the delivery is to be made within or without the state. A florist or nurserypersons making deliveries pursuant to orders received from another florist or nurserypersons, shall not collect the tax regardless of whether the florist or nurserypersons forwarding the order is within or without the state of Ohio.
The general situsing provisions found in section 5739.033 of the Revised Code apply.
Effective: 9/23/2017
Five Year
Review (FYR) Dates: 7/3/2017 and
09/23/2022
Promulgated
Under: 119
Statutory Authority: 5703.05
Rule Amplifies:
5739.02
Prior Effective Dates:
7/11/39
