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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER OSTATE SALES AND USE TAX
RULE §3.307Florists

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

  (1) Local tax--City (including industrial development corporation), county, mass transit authority, city transit department, county health services, emergency service district, and/or crime control district sales or use tax.

  (2) Local taxing jurisdiction--A local jurisdiction imposing local tax.

(b) Sales tax is due on amounts charged by a Texas florist for taxable items delivered within Texas even though the florist taking the order instructs an unrelated florist to make delivery. The tax is not due on the amount received by an unrelated florist making the delivery.

(c) Sales tax is due on amounts charged by a Texas florist for taxable items purchased in Texas for delivery outside the state. Tax is due whether the items are delivered by the florist who took the order or by an unrelated florist outside Texas who is instructed to make delivery.

(d) Use tax is not due on amounts received by a Texas florist who makes deliveries in Texas at the instructions of an unrelated florist taking an order outside Texas.

(e) Delivery charges, whether charged by a florist taking an order or by an unrelated florist, are taxable even though stated separately from charges for taxable items.

(f) Sales tax is due on charges for telephone calls or telegrams even when separately stated to the customer. The florist may not give the provider of telecommunications services a resale certificate in lieu of tax. The telecommunications service is not resold to the florist's customer but is used by the florist in making sales of floral arrangements. The charge for the telecommunications service is passed on to the florist's customer as an expense connected with the sale of the arrangement.

(g) Sales tax is not due on the purchase of wires, stems, vases, etc., which are later sold as part of a flower arrangement. See §3.300 of this title (relating to Manufacturing; Custom Manufacturing; Fabricating; Processing).

(h) Local sales tax is due to the local taxing jurisdiction of a florist taking an order for a taxable item. Local tax is not due to the local taxing jurisdiction of an unrelated florist making delivery.

(i) If a florist has more than one place of business, local sales tax is due based on the local taxing jurisdiction where the place of business taking the order is located.

(j) Local use tax is not due when a florist located outside a local taxing jurisdiction takes an order and delivers the order into a local taxing jurisdiction or instructs an unrelated florist to make delivery in a local taxing jurisdiction. Local use tax is not due on amounts received by a Texas florist who makes a delivery in a local taxing jurisdiction at the instructions of an unrelated florist taking an order either outside the state or outside a local taxing jurisdiction.


Source Note: The provisions of this §3.307 adopted to be effective May 20, 1985, 10 TexReg 1428; amended to be effective November 19, 1987, 12 TexReg 4121; amended to be effective August 29, 1990, 15 TexReg 4701.

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