Florists

51.1. Florists are required to collect and remit consumers sales and service tax and use tax upon their gross receipts from sales of flowers, wreaths, soil, etc., and services. Those florists who participate in Florists Telegraph Delivery Association or a similar arrangement shall be governed by the following rules:

51.1.1. The West Virginia florist who takes orders for flowers, etc., shall collect consumers sales and service tax or use tax irrespective of the fact that the flowers may be delivered in another state.

51.1.2. A West Virginia florist who receives an order transmitted from another florist has no consumers sales and service tax or use tax liability on such sale irrespective of the fact that the order may be transmitted from a florist in another state.

51.2. Florists are engaged in the business of selling tangible personal property. Thus, the purchases of items for use in their business are taxable, except for purchases for resale, for which they may issue an exemption certificate.