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Publication 220

floral arrangement to another person lo- cated in Wisconsin. The florist charges the customer $30 for the floral arrange- ment plus a delivery charge of $5. The entire $35 charge is subject to Wisconsin sales tax.

Wire Delivery Services

A Wisconsin florist taking an order from a customer and transmitting the delivery instructions for that order to a second flo- rist, should charge Wisconsin sales tax on its total sales, including any additional charge for the wire service, based on the location where the Wisconsin florist took the order. This is true whether the Wisconsin florist transmits the order to a second florist locat- ed in or outside of Wisconsin.

Example 1: A florist, located in Madi- son, WI, receives an order from a customer to direct a second florist, lo- cated in LaCrosse, WI, to deliver a floral arrangement, which sells for $30, to a person located in LaCrosse. The Madi- son florist is liable for the Wisconsin sales tax on the $30 it receives from the sale of the floral arrangement. The La- Crosse florist should not collect sales tax on this transaction.

Example 2: A florist, located in DeFor- est, WI, receives an order from a customer to direct a second florist, lo- cated in Phoenix, AZ, to deliver a floral arrangement, which sells for $50, to a person located in Phoenix. The DeForest florist is liable for the Wisconsin sales tax on the $50 received for this order.

A Wisconsin florist receiving delivery in- structions for the delivery of flowers, plants, floral arrangements, etc. from a sec- ond florist, whether or not the second florist is located in Wisconsin, should not collect Wisconsin sales tax on these transactions.

Example 1: A Madison, WI florist re- ceives delivery instructions from a

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second florist, located in Superior, WI, to deliver a floral arrangement, which sells for $30, to a person located in Mad- ison. Since the Madison florist received its instructions from the Superior florist, the Madison florist should not collect sales tax on this transaction. The Superi- or florist is liable for Wisconsin sales tax on the $30 charge.

Example 2: A Milwaukee, WI florist re- ceives delivery instructions from a second florist, located in Iowa, directing the Milwaukee florist to deliver a Christmas wreath, which sells for $50, to a business located in Milwaukee. Since the Milwaukee florist received its instruc- tions from a second florist, the Milwaukee florist should not collect sales tax on this transaction. No Wisconsin sales tax is due on this transaction.

2. Purchases by Flower Shops

A florist may purchase the following items without Wisconsin sales and use tax:

  • Flowers, vases, balloons, ribbons, and other items which it is going to resell to its customers

  • Packaging materials and supplies such as wrapping paper, plastic bags, string, tape, etc., used to transfer flowers, plants, flo- ral arrangements, and other items sold to its customers

The florist must provide the supplier of these items with an exemption certificate claiming resale.

A florist must pay Wisconsin sales and use tax on purchases of items such as:

  • Equipment, including cash registers, coolers, display racks, scissors, tape dis- pensers, staplers, and similar items which the florist stores, uses, or con- sumes in Wisconsin

  • Price tags

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