Tax Rules: Final: 5703-9
Florists and nurserymen are vendors and must procure a
vendor's license and collect the tax on all sales of tangible
In cases of sales of tangible personal property by one
florist or nurseryman to another florist or nurseryman for
the purpose of propagation or resale, the tax does not apply.
The tax shall be collected on orders taken by an Ohio florist
or nurseryman to be telegraphed to a second florist or
nurseryman, whether the delivery is to be made within or
without the State. A florist or nurseryman making deliveries
pursuant to telegraph orders received from another florist or
nurseryman, shall not collect the tax regardless of whether
the florist or nurseryman forwarding the order is within or
without the State of Ohio.
Effective: 7-11-39 as TX-15-18
Promulgated under: 5703.14