103 KAR 27:050. Florists and nurserymen

Link to law: http://www.lrc.ky.gov/kar/103/027/050.htm
Published: 2015

      103 KAR 27:050.

Florists and nurserymen.


      RELATES TO: KRS 139.010,

139.200, 139.310, 139.330


KRS Chapter 13A


AND CONFORMITY: This administrative regulation interprets the sales and use tax

law as it applies to sales by florists and nurserymen.


      Section 1. Sales of

flowers, wreaths, bouquets, potted plants, shrubbery, and other such items of

tangible personal property are subject to the sales and use tax.


      Section 2. Where

florists conduct transactions through a florists' telegraphic delivery

association, the following rules will apply in the computation of tax


      (1) On all orders

taken by a Kentucky florist and telegraphed to a second florist in Kentucky for

delivery in Kentucky, the sending florist will be liable for the tax;

      (2) In cases where a

Kentucky florist receives an order pursuant to which he gives telegraphic

instructions to a second florist located outside Kentucky for delivery of

flowers to a point outside Kentucky, the tax will likewise be owing with

respect to the total receipts of the sending florist from the customer who

places the order;

      (3) In cases where

Kentucky florists receive telegraphic instructions from other florists either

within or outside of Kentucky for the delivery of flowers, the receiving

florist will not be held liable for tax with respect to any receipts which he

may realize from the transaction. In this instance, if the order originated in

Kentucky, the tax will be due from and payable by the Kentucky florist who first

received the order and gave the telegraphic instructions to the second florist.


      Section 3. When a

nurseryman or florist sells shrubbery, young trees or similar items, and as

part of the transaction transplants them to the land of the purchaser for a lump

sum or a flat rate, the vendor so selling and installing must make a

segregation of that portion of the charge which is for tangible personal

property sold and that portion of the charge which is for installation. Failure

to segregate the charge will subject the entire amount of the transaction to

the sales tax. (SU-25; 1 Ky.R. 145; eff. 12-11-74; Tam eff. 5-20-09.)
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