Does Florida exempt a farm's direct retail sales of its own cut flowers from sales tax, and how should the farm address prior unpaid tax?

Plain-English summary

The farm's direct retail sales of its own cut flowers were taxable. Florida treated the flowers as tangible personal property and found no exemption merely because the seller grew them. The farm therefore had to collect the 6% state sales tax and any applicable discretionary sales surtax based on where the flowers were sold.

The farm was already registered to collect and remit tax. For prior unpaid or underpaid liabilities, the Department pointed to Florida's voluntary-disclosure program, which may be available when the taxpayer has not already been contacted about the specific liability. The Department did not answer the farm's separate legal questions about its entity transition, FEI number, banking, and sales accounts.

What this means for you

Flower farms and direct-market sellers

Growing the product yourself does not automatically exempt a retail sale. Analyze the item sold and identify a specific statutory exemption before treating the transaction as tax-free.

Farmers-market vendors and florists

For taxable flower sales, collect state tax and the applicable discretionary surtax for the sale location. Keep resale documentation for inventory bought for resale separate from the tax treatment of retail sales.

Accountants and tax professionals

If historical liabilities exist, evaluate voluntary disclosure before Department contact. Questions about entity structure, FEI usage, and banking may require separate legal or federal-tax advice.

Common questions

Q: Are flowers exempt because the seller is the farm that grew them? A: No. The TAA treated the cut flowers as taxable tangible personal property.

Q: What rate did the Department require?
A: The 6% Florida sales and use tax plus any applicable discretionary sales surtax based on where the flowers were sold.

Q: Could purchases by the farm receive agricultural exemptions? A: Possibly. The Department said the farm might qualify for exemptions on certain purchases and referred it to Rule 12A-1.087, but that did not exempt its retail flower sales.

Q: What if the farm failed to collect tax in earlier periods? A: The Department identified voluntary disclosure as a possible route if the taxpayer had not already been contacted about the specific liability.

Q: Did the Department approve the farm's FEI-number and entity-transition arrangements? A: No. It said those questions were outside its purview and suggested independent legal advice.

Citations and references

• Fla. Stat. §§ 212.02(16), 212.05, 212.055, and 212.21(2)
• Fla. Stat. § 213.21(7); Fla. Admin. Code r. 12-13.0075(7)
• Fla. Admin. Code r. 12A-1.087
• Fla. Stat. § 213.22; Fla. Admin. Code ch. 12-11

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 26A-004

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

5050 West Tennessee Street Tallahassee FL 32399

Jim Zingale
Executive Director

floridarevenue.com

Question #1: As a farm that grows and sells its own cut-flowers, is Taxpayer exempt from collecting sales tax in Florida on the sales of the following flowers: and when sold as directly to customers? Response: The sale of “flowers” by a farm is subject to tax as the sale of tangible personal property. Taxpayer is not exempt from collecting sales tax in Florida on its sales of and as directly to customers. Question #2: If Taxpayer is not exempt, what steps must Taxpayer take to ensure compliance with Florida tax laws? Response: Taxpayer is currently registered to collect and remit tax in Florida. Taxpayer is required to collect and remit the Florida sales and use tax at the rate of 6% as well as any applicable discretionary sales surtaxes, based on where the flowers are being sold. If Taxpayer has any prior tax liabilities it wishes to “voluntarily disclose,” Florida’s voluntary disclosure program provides taxpayers the opportunity to self-disclose and pay previously unpaid or underpaid tax liabilities. Voluntary disclosure is authorized by s. 213.21(7), F.S., and Rule 1213.0075(7), F.A.C. A taxpayer is eligible to voluntarily disclose its tax liabilities if it has any tax liability for a tax administered by the Florida Department of Revenue (“Department”), and it has not been previously contacted by the Department concerning the specific liability. Question #3: Are there any legal concerns regarding Taxpayer’s transition from
, particularly regarding FEI# usage for banking and sales
transactions?
Response: This question falls outside this Department’s purview. Taxpayer may wish to seek independent legal advice regarding this matter.

Technical Assistance Advisement
March 4, 2026
Page 2

March 4, 2026

Via email:
Re:

Technical Assistance Advisement – TAA #: 26A-004
(“Taxpayer”)
Sales and Use Tax – Edible Flowers
Sections 212.02, 212.05, 212.21(2), and 213.21(7), Florida Statutes (“F.S.”) Rules 12A-1.087 and 12-13.0075(7), Florida Administrative Code (“F.A.C.”) BP #:

Dear

:

This is in response to your letter dated
. requesting this Department’s issuance of
a Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter 12-11 F.A.C, Florida Administrative Code, regarding the matter discussed below. Your request has been carefully examined, and the Department finds it to be in compliance with the requisite criteria set forth in Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is issued to you under the authority of s. 213.22, F.S. Requested Advisements

1. As a farm that grows and sells its own cut-flowers, is Taxpayer exempt from collecting
   sales tax in Florida on the sales of the following flowers:
   and
   when sold as
   directly to customers?
2. If Taxpayer is not exempt, what steps must Taxpayer take to ensure compliance with
   Florida tax laws?
3. Are there any legal concerns regarding Taxpayer’s transition from
   , particularly regarding FEI# usage for banking and sales
   transactions?
   Facts

Technical Assistance Advisement
March 4, 2026
Page 3

, on
. Taxpayer states that its bank account and “
” account
continue to operate under the FEI# of
, even though that entity has been inactive
since
.
Taxpayer is an organic cut-flower farm. Taxpayer operates
. Taxpayer grows all of its flowers in the ground without the use of chemicals or pesticides. Taxpayer specializes in harvesting its flowers and selling the flowers as at
. At these
, Taxpayer sells its farm-grown
flowers as
directly to customers.

Taxpayer states that while the majority of its sales come from flowers that it grows itself, Taxpayer still occasionally uses its Florida Resale Certificate to purchase flowers from other growers to supplement its inventory when demand exceeds its farm’s production capacity. Pursuant to an email on
, the Department requested a list of flowers being sold. On
, Taxpayer provided the following additional information:

Law and Discussion
Unless a specific exemption applies, s. 212.05, F.S., provides it is the legislative intent that every person is exercising a taxable privilege that engages in the business of selling tangible personal property1 at retail in this state. For exercising such a privilege, a tax is levied on each taxable transaction or incident. The tax is due and payable at the rate of 6 percent, plus any applicable surtaxes imposed under s. 212.055, F.S., on the total consideration received for each item or article of tangible personal property when sold at retail in this state.

1

Section 212.02(16), F.S., defines the term, tangible personal property, as “personal property which may be seen, weighed, touched, or is any manner perceptible to the senses.”

Technical Assistance Advisement
March 4, 2026
Page 4

Taxpayer’s sales of the subject flowers constitute the sale of “tangible personal property” subject to tax pursuant to s. 212.05(1)(a)1.a., F.S., and Taxpayer is required to collect and remit sales tax and any applicable surtaxes upon its sales unless an exemption applies.2 The Department notes that based upon the facts provided, it is possible that Taxpayer may be entitled to certain exemptions from sales tax on its purchases. Taxpayer can find additional information in Rule 12A-1.087, F.A.C., and at www.floridarevenue.com. CONCLUSIONS Question #1: As a farm that grows and sells its own cut-flowers, is Taxpayer exempt from collecting sales tax in Florida on the sales of the following flowers: and when sold as directly to customers? Response: The sale of “flowers” by a farm is subject to tax as the sale of tangible personal property. Taxpayer is not exempt from collecting sales tax in Florida on its sales of and as directly to customers. Question #2: If Taxpayer is not exempt, what steps must Taxpayer take to ensure compliance with Florida tax laws? Response: Taxpayer is currently registered to collect and remit tax in Florida. Taxpayer would collect and remit the appropriate tax (6% sales and use tax) and any applicable discretionary sales surtaxes based on where the flowers are being sold. If Taxpayer has tax liabilities it wishes to “voluntarily disclose,” Florida’s voluntary disclosure program provides taxpayers the opportunity to self-disclose and pay previously unpaid or underpaid tax liabilities. Voluntary disclosure is authorized by s. 213.21(7), F.S., and Rule 1213.0075(7), F.A.C. A taxpayer is eligible to voluntarily disclose its tax liabilities if it has any tax liability for a tax administered by the Department, and it has not been previously contacted by the Department concerning the specific liability. Question #3: Are there any legal concerns regarding Taxpayer’s transition from to
, particularly regarding FEI# usage for banking and sales
transactions?
Response: This question falls outside this Department’s purview. Taxpayer may wish to seek independent legal advice regarding this matter.

2

Section 212.21(2), F.S., provides in pertinent part that “[i]t is hereby declared to be the specific legislative intent to tax each and every sale, . . . except as to such sale . . . as shall be specifically exempted therefrom by this chapter subject to the conditions appertaining to such exemption.”

Technical Assistance Advisement
March 4, 2026
Page 5

This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only under the facts and circumstances described in the request for this advice, as specified in s. 213.22, F.S. Our response is predicated on those facts and the specific situation summarized above. You are advised that subsequent statutory or administrative rule changes, or judicial interpretations of the statutes or rules, upon which this advice is based, may subject similar future transactions to a different treatment than expressed in this response. You are further advised that this response, your request and related backup documents are public records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to protect confidentiality, we request you provide the undersigned with an edited copy of your request for TAA, the backup material and this response, deleting names, addresses and any other details which might lead to identification of the Taxpayer. Your response should be received by the Department within ten (10) days of the date of this letter. If you have any further questions with regard to this matter and wish to discuss them, you may contact me directly at (850)717-6363. Sincerely,

Leigh L. Ceci
Leigh L. Ceci, MAcc
Tax Law Specialist
Office of Technical Assistance

Record ID: 7001432059

Technical Assistance Advisement
March 4, 2026
Page 6

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