5703-9-31 Florists.

Florists and nurserymen 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 to another florist or nurseryman 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 to be telegraphed to a second florist or nurseryman, whether the delivery is to be made within or without the State. A florist or nurseryman making deliveries pursuant to telegraph orders received from another florist or nurseryman, shall not collect the tax regardless of whether the florist or nurseryman forwarding the order is within or without the State of Ohio.

(former TX-15-18); Eff 7-11-39
Rule promulgated under: RC 5703.14