Ohio Admin. Code 5703-9-31 - Florists

Florists and nurserymen nurserypersons are vendors and must procure a vendor's license and collect the tax on all sales of tangible personal property.

In cases of sales of tangible personal property by one florist or nurseryman nurserypersons to another florist or nurseryman nurserypersons for the purpose of propagation or resale, the tax does not apply.

The tax shall be collected on orders taken by an Ohio florist or nurseryman nurserypersons to be telegraphed assigned to a second florist or nurseryman nurserypersons, whether the delivery is to be made within or without the state. A florist or nurseryman nurserypersons making deliveries pursuant to telegraph orders received from another florist or nurseryman nurserypersons, shall not collect the tax regardless of whether the florist or nurseryman nurserypersons forwarding the order is within or without the state of Ohio.

The general situsing provisions found in section 5739.033 of the Revised Code apply.

Notes

Ohio Admin. Code 5703-9-31

Five Year Review (FYR) Dates: 9/20/2022 and 09/20/2027
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 07/11/1939, 09/23/2017

Effective: 9/23/2017
Five Year Review (FYR) Dates: 7/3/2017 and 09/23/2022
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 7/11/39