West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15 - Consumer Sales And Service Tax And Use Tax
Section 110-15-51 - Florists
Universal Citation: 110 WV Code of State Rules 110-15-51
Current through Register Vol. XLI, No. 38, September 20, 2024
51.1. Florists are required to collect and remit consumers sales and service tax and use tax upon their gross receipts from sales of flowers, wreaths, soil, etc., and services. Those florists who participate in Florists Telegraph Delivery Association or a similar arrangement shall be governed by the following rules:
51.1.1. The West Virginia florist who takes
orders for flowers, etc., shall collect consumers sales and service tax or use
tax irrespective of the fact that the flowers may be delivered in another
state.
51.1.2. A West Virginia
florist who receives an order transmitted from another florist has no consumers
sales and service tax or use tax liability on such sale irrespective of the
fact that the order may be transmitted from a florist in another
state.
51.2. Florists are engaged in the business of selling tangible personal property. Thus, the purchases of items for use in their business are taxable, except for purchases for resale, for which they may issue an exemption certificate.
Disclaimer: These regulations may not be the most recent version. West Virginia 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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