Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
240.0000 FLORISTS—Regulation 1571
240.0030 Flower Arrangement—Customer's Flowers. A firm goes to a customer's garden and cuts flowers and greenery from the garden. After cutting she reconditions them (e.g., dethorns and strips some leaves from the stems) and then arranges them in a floral display. Once a week she returns and refreshes each arrangement with additional flowers and discards the spent ones. The customer is charged on an hourly basis. Occasionally, the flowers used are from the firm's own supply for which a separate charge is made.
The gathering of flowers from the garden is neither fabrication labor nor the sale of tangible personal property and the charge for this function is not subject to tax. The "reconditioning," refreshing, and arranging constitutes fabrication labor, and charges for these functions are subject to sales tax. 4/29/97.