Georgia Department of Revenue sales tax: florists and nurseries [1994]

STATE OF GEORGIA OFFICIAL BRACKET SYSTEM FOR
.. COLLECTING TAX
FOR COLLECTION OF 4% TAX EFFECTIVE DECEMBER 1,1981

ON SALES OF:

COLLECT

10 cents or less 11 cents thru 25 cents 26 cents thru 50 cents 51 cents thru 75 cents 76 cents thru $1.00 Over $1.00

*No requirement 1 cent 2 cents 3 cents 4 cents 4 cents plus

Above bracket for parts of a dollar

FOR COLLECTION OF 5% TAX EFFECTIVE APRIL 1, 1983

ON SALES OF:

COLLECT

10 cents or less 11 cents thru 20 cents 21 cents thru 40 cents 41 cents thru 60 cents 61 cents thru 80 cents 81 cents thru $1.00 Over $1.00

* No requirement 1 cent 2 cents 3 cents 4 cents 5 cents 5 cents plus

Above bracket for parts of a dollar

FOR COLLECTION OF 6% TAX EFFECTIVE APRIL 1,1989

ON SALES OF:

COLLECT

10 cents or less 11 cents thru 20 cents 21 cents thru 35 cents 36 cents thru 50 cents 51 cents thru 67 cents 68 cents thru 85 cents 86 cents thru $1.00 Over $1.00

* No requirement 1 cent 2 cents 3 cents 4 cents 5 cents 6 cents 6 cents plus

Above bracket for part of a dollar

Georgia Departmel\t of Revenue
SALES TAX
FLORISTS AND
NURSERIES

FLORISTS AND NURSERIES
The sale, rental, or lease of plants, shrubs, trees, and other floral related itemjrare taxable as tangible personal property.
Materials, containers, labels, sacks, or bags to be used for shipment or sale are exempt when purchased by the florist or nursery. Reusable containers are considered taxable.
Topsoil, sand, moss, compost, and manure are exempt to florists and nurseries to the extent they become part of the product for sale. Fertilizer, chemicals, herbicides, insecticides, fungicides, soil fumigants, and other items that are sprayed upon or become part ofthe product for sale may be purchased tax exempt.
Cleaners, cleaning supplies, and other items used that do not become part of the product for sale are taxable to the florist or nursery.
Delivery charges are generally considered subject to sales tax as long as the sale is taxable.
Florists or nurseries who are also landscape contractors are dual operators and must pay use tax on the cost of items removed from their inventories to perform landscape contracts.
Sales to churches or other non-profit organizations are taxable.
Sales to private schools, nursing homes, hospitals, or other agencies with Letters of Authorization are not exempt.
Sales to the Federal Government, State of Georgia, or its counties or municipalities are not exempt unless purchased by bona fide purchase order and paid for with government checks.

Telegraphic orders are subject to sales tax at the originating Georgia florist regardless of delivery point. Telegraphic orders which originate from an out-of-state florist, but are delivered in Georgia are not subject Georgia sales tax.
REMEMBER TO FILE YOUR RETURNS TIMELY WHETHER TAX IS DUE OR NOT. FAILURE TO RECEIVE A RETURN IN THE MAIL IS NOT SUFFICIENT REASON FOR FAILURE TO FILE A TIMELY RETURN.
The sales and use tax report form is required to be filed and tax remitted by the 20th day of the month following the period for which the tax is due.
For your convenience in obtaining any additional information, below is a list of phone numbers for taxpayer assistance and local regional offices.

REVENUE REGIONAL OFFICES

Taxpayer Assistance ALBANY ATHENS ATLANTA AUGUSTA COLUMBUS DOUGLAS LITHIA SPRINGS MACON ROME SAVANNAH TUCKER

(404) 656-4071 (912) 430-4241 (706) 542-6058 (404) 960-2000 (706) 737-1870 (706) 649-7451 (912) 384-1794 (404) 732-5812 (912) 751-6055 (706) 295-6061 (912) 356-2140 (404) 414-3559

GENERAL INFORMATION
Every dealer who has sold at retail, used, consumed, distributed, or stored for use or consumption in this State tangible personal property must register, collect, and remit sales and use tax.
Sales tax is a transaction tax determined by point of delivery except fortelegraphic orders. Sales tax is due on any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means of any kind oftangible personal property for a consideration unless specifically exempt.
Use tax is a tax imposed on a purchase made out of state orout of the jurisdiction imposing the tax that would have been taxed had the sale occurred in this state or jurisdiction. Purchases not subject to sales tax would not be liable for use tax. This would include sales for resale and purchases otherwise exempt under the law. Purchases which are used, consumed, distributed, or stored but not held for resale are subject to the tax. Furthermore, purchases withdrawn from resale inventory which are used by the seller are recognized as a retail sale at the purchaser's cost price.
At registration, each business must decide whether to pay sales tax as the sale is made (accrual basis) or when the money is collected (cash basis). The method chosen may be changed only with permission from the Commissioner.
When a sales and use tax return and remittance is forwarded by the U.S. Mail, the post office cancellation date on the envelope is considered the date filed. A report and remittance received by the Department of Revenue in an envelope post-marked after the due date is considered delinquent.
The information presented in this pamphlet should beconsidered general in nature. Please address any specific questions regarding your business to your local regional office or to:
Georgia Sales and Use Tax Division P. O. Box 740390 Atlanta, Georgia 30374-0390