Florist/Flower Shop

Tools, supplies, and other articles that are used or consumed by persons in the operation of their businesses, and not for resale, are taxable as retail sales at the point of purchase.

Additional Information:

Arizona Department of Revenue, Arizona Transaction Privilege Tax Ruling: TPR 95-7

Arizona Department of Agriculture: Protected Arizona Native Plants

Arizona State Florists Association (ASFA) is a non-profit networking resource committed to consumer awareness and the professional growth of those in the floral industry through education.