Tax Guide for Florists
Resources
Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:
Top Resources
- Publication 44, District Taxes (Sales and Use Taxes)
- Publication 100, Shipping and Delivery Charges
- Publication 101, Sales Delivered Outside California
- Publication 103, Sales for Resale
- Publication 104, Sales to Residents of Other Countries
- Publication 106, Combination Packages and Gift-Wrapping
- Publication 108, Labor Charges
- Publication 109, Internet Sales
- Publication 111, Operators of Swap Meets, Flea Markets, or Special Events
- Publication 115, Tips, Gratuities, and Service Charges
Related Law Sections
- Revenue and Taxation Code section 6077, Retail Florists
- Revenue and Taxation Code section 6203, Collection by Retailer
Related Regulations
- Regulation 1571, Florists
- Regulation 1628, Transportation Charges
- Regulation 1670, Gifts, Marketing Aids, Premiums and Prizes
- Regulation 1827, Collection of Use Tax by Retailers
Forms
- CDTFA-230, General Resale Certificate
- CDTFA-410-D, Swap Meets, Flea Markets, or Special Events Certification
Other Helpful Resources
- CDTFA Online Services – Learn about the online services CDTFA offers, including online registration for seller's permits and other accounts.
- CDTFA Offices – Contact us using this comprehensive listing of all CDTFA offices.
- City and County Tax Rates – You will find a listing of current and historical tax rates.
- Contact Us – This page shows the various ways you may reach us to resolve your questions and concerns.
- Find Your Tax Rate – You can look up the current sales and use tax rate for a specific address.
- Get It in Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- News Releases – CDTFA News Releases cover a broad range of topics, including updates to tax laws and to resources for taxpayers.
- Special Notices – Special Notices offer taxpayers guidance regarding law and policy changes, significant news and program updates, and other important information.
- Sign Up for CDTFA Updates – Sign up to receive a monthly email detailing important business information, including Special Notices, Tax Information Bulletins, and updates for local services.
- Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels (for example, by speaking to a supervisor), when they want information regarding procedures related to a particular set of circumstances, or when there are apparent rights violations.
- Verify a Permit, License, or Account – This page allows you to search for a permit, license, or account to verify a seller's permit, cigarette and tobacco products license, eWaste account, underground storage tank maintenance fee account, fuel supplier, and more.
- Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
- Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to property collect, report, and pay local and district taxes.