Ga. Comp. R. & Regs. R. 560-12-2-.42 - Florists and Nurserymen
(1)
The tax applies to retail sales of flowers, potted plants, shrubbery, nursery
stock, wreaths, bouquets, and similar items.
(2) When a nurseryman, florist, or other
person makes retail sales of shrubbery and similar items, and as a part of the
transaction agrees to transplant them on the land of the purchaser for a lump
sum, the tax applies to the total charge therefor, except in those cases where
installation is billed separately.
(3) Where florists sell through telegraphic
delivery association the following rules will apply:
(a) On all orders taken by a Georgia florist
and telegraphed to a second florist in Georgia for delivery in this State, the
sending florist will be held liable for tax on the total amounts collected from
the customer.
(b) In cases where a
Georgia florist receives an order pursuant to which he gives telegraphic
instructions to a second florist located outside Georgia for delivery of
flowers to a point outside Georgia, tax will likewise be owing with respect to
the total receipts of the sending florist from the customer who placed the
order.
(c) In cases where a Georgia
florist receives telegraphic instructions from other florists located either
within or outside of Georgia for the delivery of flowers, the receiving florist
will not be held liable for the tax with respect to any receipts which he may
realize from the transaction. In this instance, if the order originated in
Georgia, the tax will be payable by the Georgia florist who first received the
order and gave the telegraphic instructions to the second florist.
(d) Charges for telegraphic messages are not
taxable when billed separately to the customer.
(4) Where a florist directs a wedding,
furnishes flowers, decorations, refreshments, etc. for a flat charge, the total
charge is subject to the tax. However, if a separate charge is made for
professional services, such charge may be excluded from the sales tax
base.
Notes
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