A department release explains the sales tax collection responsibilities of West Virginia florists on in-state and out-of-state sales, including sales made through a floral association network.
Sales By Out-of-State Florists for Delivery in West Virginia
An out-of-state florist that contacts a West Virginia florist to make a floral delivery in West Virginia should collect West Virginia sales tax from its customer. The out-of-state florist has indirect taxable nexus with West Virginia because its agent for delivery is physically located in West Virginia.
If the out-of-state florist makes a request for a delivery in West Virginia through a floral association network, the network should collect and remit West Virginia sales taxes.
In-State Sales By West Virginia Florists
A West Virginia florist must collect state sales tax and any applicable municipal sales tax on sales completed at a local floral shop. If the items purchased must be delivered to another in-state location specified by the customer, the florist must collect the municipal sales taxes applicable to the location where delivery occurs.
Out-of-State Sales By West Virginia Florists
A West Virginia florist is not required to collect West Virginia sales tax on sales of flowers for delivery to a location outside West Virginia. However, in certain instances, the florist may be required to collect sales taxes imposed by the other state where delivery occurs.
TSD-434, West Virginia State Tax Department, December 2017, ¶401-295
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Author: CCHTaxGroup
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