17 NCAC 07B .2802          FLORISTS' DELIVERY ASSOCIATIONS

The tax due on transactions conducted through a florists' delivery association must be collected and remitted to the Department pursuant to the following principles:

(1)           All delivery and service charges associated with taxable sales of flowers or other tangible personal property in North Carolina, whether delivered to the purchaser or to a person other than the purchaser, are considered to be a part of the sales price and subject to the applicable statutory state and local sales or use tax.

(2)           Service or relay charges to purchasers for orders accepted in North Carolina and forwarded to other florists through a florist delivery association, regardless of whether the charges are separately stated on the bill to the purchaser, constitute a part of the sales price and are subject to the applicable statutory state and local sales or use tax.

(3)           A North Carolina florist receiving orders from other florists within or without North Carolina for delivery within or without North Carolina is not liable for any tax on the receipts derived from these transactions.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43;

Article 44;

Eff. February 1, 1976;

Amended Eff. June 1, 2006; April 1, 1999; October 1, 1993; October 1, 1991; March 1, 1987.