West Virginia Explains Sales Tax for Florists

West Virginia addresses the sales tax for sales by florists.

Sales By Out-of-State Florists for Delivery in West Virginia

An out-of-state florist that contacts a West Virginia florist to make a delivery in West Virginia should collect West Virginia sales tax from its customer. The out-of-state florist has  nexus with West Virginia because its agent for delivery is  located in West Virginia.

If the out-of-state florist requests delivery in West Virginia through a floral association network, the network should collects West Virginia sales taxes.

In-State Sales By West Virginia Florists

A West Virginia florist must collect state sales tax on sales completed at its shop. If the items must be delivered to another in-state location, the florist must collect also collect the local sales taxes imposed where the delivery occurs.

Out-of-State Sales By West Virginia Florists

A West Virginia florist is not required to collect West Virginia sales tax on sales of flowers for delivery to a location outside West Virginia. However, in certain instances, the florist may be required to collect sales taxes imposed by the other state where delivery occurs.

TSD-434, West Virginia State Tax Department, December 2017

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CCHTaxGroup

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