Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department Of Taxation
Chapter 210. Retail Sales and Use Tax
2/25/2021

23VAC10-210-610. Florists and nurserymen.

A. Generally. The tax applies to retail sales of flowers, potted plants, shrubbery, nursery stock, sod, wreaths, bouquets, and similar items.

B. Transplanting. When a nurseryman, florist or other person makes retail sales of shrubbery and similar items, and as a part of the transaction agrees to transplant them on the land of the purchaser for a lump sum, the tax applies to the total charge. The tax does not apply to the charge for transplanting if the charge is separately stated on the invoice.

C. Landscape contractors. Any landscaper, nurseryman, or contractor who goes beyond the sale and planting of shrubbery, sod, etc. and contracts to grade, seed and fertilize lawns or to provide periodic fertilizing or weed killing treatments is deemed to be a consumer of all tangible personal property used in performing such service and must pay the tax on such property at the time of purchase. The charge to the customer for providing the service is not subject to the tax.

D. Telephone orders. For florists conducting transactions through a florist's telegraphic or telephonic delivery association, the following rules apply in the computation of tax liability:

1. On an order taken by a Virginia florist and telegraphed or telephoned to a second florist in Virginia for delivery in the state, the first florist is liable for the tax. Any service, telephone or other charges for the order are a part of the selling price subject to the sales tax.

2. On an order taken by a Virginia florist and telegraphed or telephoned to a second florist outside Virginia for delivery outside Virginia, the Virginia florist is liable for the tax. Any service, telephone or other charges for the order are a part of the selling price subject to the sales tax.

3. On an order a Virginia florist receives by telephone or telegraph from another florist located either inside or outside Virginia, the receiving florist is not liable for the tax. If the order originated in Virginia, the tax is due and payable by the first Virginia florist who took the original order and relayed the instructions to the second florist.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-40; revised January 1, 1979; January 1, 1985.

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