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