Resale Certificates for Florists: Your Guide to Buying Flowers Wholesale Tax-Free
If you run a floral business, you already know that flowers are perishable and margins are tight. A single wedding can require $3,000 to $8,000 in wholesale stems, greenery, and supplies. Paying sales tax on those purchases is money you cannot afford to lose.
A resale certificate eliminates sales tax on your wholesale flower and supply purchases. It also serves as your entry ticket to wholesale flower markets, many of which will not let you through the door without one.
Wholesale Flowers
Why Florists Need a Resale Certificate
Florists are retailers. You buy raw materials (flowers, foliage, vases, ribbon, floral foam) and transform them into finished products (arrangements, bouquets, centerpieces) that you sell to customers. That buy-to-resell transaction is exactly what resale certificates are designed for.
Here is the practical impact. Say you spend $3,000 per month on wholesale flowers and supplies. In a state with 7% sales tax, that is $210 per month, or $2,520 per year, in tax you would be paying without a certificate. Over five years, that is $12,600.
Apply for Your Resale Certificate
Getting Into Wholesale Flower Markets
Wholesale flower markets are the backbone of the floral industry. They offer fresher product, wider selection, and dramatically lower prices than retail sources. Most require proof that you are a licensed business before you can buy.
Los Angeles Flower Market (LAFD)
The largest wholesale flower market in the United States. Located in downtown LA's Flower District, it spans several blocks along Wall Street between 7th and 8th Streets.
- Public hours: Limited hours, higher prices
- Trade hours: Tuesday and Thursday starting at 4 AM, other days at 6 AM. Trade buyers get first access and wholesale pricing.
- What you need: A valid resale certificate or seller's permit (California's version) and a business card. Some vendors may also ask for a business license.
- What to expect: Hundreds of vendors selling fresh-cut flowers, tropicals, greenery, dried flowers, and hard goods. Prices are typically 50 to 70% below retail florist cost.
New York City Flower Market (28th Street)
Manhattan's wholesale flower district runs along 28th Street between 6th and 7th Avenues. The market is smaller than LA's but remains a critical resource for tri-state area florists.
- Hours: Most vendors open by 5 AM. Best selection early in the week (Monday and Tuesday).
- What you need: Resale certificate and business identification. Some vendors are cash-only.
- Key vendors: G. Page, Caribbean Cuts, Flower Flash, Dutch Flower Line
Other Major Wholesale Markets
| City | Market/Location | Notes |
|---|---|---|
| San Francisco | SF Flower Mart (Brannan St.) | Requires resale permit for trade pricing |
| Chicago | Kennicott Brothers (regional distributor) | Account-based ordering |
| Boston | Boston Flower Exchange | Wholesale access with certificate |
| Miami | Miami Wholesale Flowers District | Major import hub for Central/South American flowers |
| Dallas | Dallas Wholesale Florist | Walk-in and account-based purchasing |
Online Wholesale Flower Suppliers
Not near a major market? Online wholesale has expanded significantly:
| Supplier | Specialty | Minimum Order |
|---|---|---|
| FiftyFlowers | DIY and event flowers | Varies by item |
| BloomsByTheBox | Bulk fresh-cut flowers | 1 box (varies) |
| Flower Muse | Premium stems, garden roses | Varies |
| Mayesh | Full-service wholesale distributor | Account required |
| Florabundance | California-grown, sustainable | Account required |
| DVFlora | East coast wholesale distributor | Account required |
Mayesh, Florabundance, and DVFlora are traditional wholesale distributors. They require a resale certificate and business credentials to open an account. FiftyFlowers and BloomsByTheBox sell to both trade and retail buyers but offer better pricing with a trade account.
What You Can Buy Tax-Free
Everything that becomes part of a product you sell to a customer qualifies for the resale exemption.
Tax-Exempt Purchases (Resale Items)
- Fresh-cut flowers and greenery (roses, peonies, eucalyptus, filler flowers)
- Dried and preserved flowers
- Potted plants purchased for resale
- Vases and containers that you sell as part of an arrangement
- Ribbon and decorative wrapping included with the finished product
- Floral foam (Oasis, etc.) that becomes part of the arrangement
- Tissue paper and cellophane wrapping transferred to the customer
- Gift cards (these are not taxable at purchase; tax applies when redeemed)
- Delivery boxes and packaging that transfer to the customer
Taxable Purchases (NOT Exempt)
Items you use in your business but do not resell:
| Item | Why It Is Taxable |
|---|---|
| Floral coolers and refrigeration | Business equipment |
| Wire cutters, stem strippers, knives | Tools for your use |
| Delivery vehicle expenses | Business use |
| Shop fixtures and displays | Business use |
| Cleaning supplies | Not transferred to customer |
| Aprons and work gloves | Personal use |
| Design books and software | Business use |
The Gray Area: Supplies That Get Used Up
Some items fall into a gray zone. Floral tape, floral wire, and cable ties become part of the arrangement but are not visible to the customer. In most states, these still qualify as exempt because they are physically incorporated into the product you sell. The same logic applies to floral preservative packets you include with bouquets.
Event and Wedding Florist Considerations
Event and wedding florals introduce additional complexity because the business model often includes installation labor, rental items, and temporary installations.
What Is Taxable at Weddings and Events
| Component | Typical Tax Treatment |
|---|---|
| Arrangements the client keeps (centerpieces, bouquets, boutonnieres) | Taxable sale of tangible goods |
| Installation labor | Varies by state (many exempt labor) |
| Rental items (arches, columns, large vessels you take back) | Rental income, usually taxable |
| Delivery charges | Varies by state |
Buying Supplies for Event Work
Your resale certificate covers all flowers and materials for event arrangements that the client purchases. If you are renting items (an arbor, large urns, pillar candles you reuse), those are your business property, not resale items, and the certificate does not apply to their purchase.
Delivery Charges and Tax
States handle delivery charges differently:
- California: Delivery charges are generally not taxable if separately stated on the invoice
- Texas: Delivery charges are taxable if the items being delivered are taxable
- New York: Delivery charges are taxable
- Florida: Delivery charges are taxable if the goods are taxable
Check your specific state's rules. Many florists include delivery in their pricing, which means it becomes part of the taxable total.
Setting Up Your Wholesale Accounts
Here is a practical walkthrough for getting set up with wholesale suppliers.
Step 1: Get Your Resale Certificate
Before you can open wholesale accounts, you need your certificate in hand. Apply through your state's tax authority or use our application service.
Step 2: Prepare Your Documentation
Most wholesale suppliers will ask for:
- Resale certificate (or seller's permit in California)
- Business license
- Federal Tax ID (EIN) or SSN for sole proprietors
- Proof of business (business cards, website, or social media presence)
Step 3: Open Accounts
Contact each supplier's new accounts department. For walk-in markets, you can often open accounts on-site. For distributors like Mayesh or DVFlora, apply through their website or sales representative.
Step 4: Understand Payment Terms
Wholesale flower suppliers operate differently from other industries:
- Cash and carry: Pay at pickup. Common at walk-in markets.
- COD (Cash on Delivery): Pay when the delivery truck arrives. Standard for new accounts.
- Net 7 or Net 15: Pay within 7 or 15 days. Available after you establish credit.
- Credit card on file: Many distributors hold a card and charge per order.
Building good payment history with a distributor unlocks better terms and sometimes better pricing.
Collecting Sales Tax From Your Customers
You buy tax-free, but you must collect sales tax when you sell to your customers. This is the other side of the resale certificate equation.
What to Tax on Your Invoices
In most states, you collect sales tax on the total selling price of your floral products:
Example invoice for a $200 arrangement:
- Arrangement: $200.00
- Delivery (if taxable in your state): $15.00
- Subtotal: $215.00
- Sales tax (7%): $15.05
- Total: $230.05
Exemptions for Your Customers
Some of your customers may be tax-exempt:
- Churches and nonprofits with valid exemption certificates
- Other florists purchasing from you for resale (they would give you their resale certificate)
- Government agencies with exemption documentation
Keep copies of any exemption certificates your customers provide.
Record Keeping for Florists
Floral businesses have unique record-keeping challenges because of perishable inventory and high-volume purchasing.
What to Track
- All wholesale purchase invoices organized by vendor and month
- Copies of your resale certificate provided to each supplier
- Sales records separated by taxable sales, exempt sales, and delivery charges
- Waste and spoilage records documenting flowers that went unsold (this matters during audits because auditors may question why your tax-exempt purchases exceed your taxable sales)
- Event contracts showing the breakdown of products, labor, and rentals
Spoilage and Waste
Flowers are perishable. Auditors understand this, but they expect documentation. If you buy $3,000 in flowers and only sell $2,400 worth, you need records showing what happened to the $600 difference. A simple weekly waste log is sufficient: date, item, quantity, and reason (wilted, damaged, overordered).
Common Mistakes Florists Make
Using the Certificate for Personal Purchases
Buying flowers for your own wedding anniversary through your business account is not a resale purchase. Pay the tax on personal items.
Not Collecting Sales Tax From Customers
Your certificate exempts your purchases, not your sales. You must register, collect, and remit sales tax on what you sell.
Forgetting to Update Certificates With Suppliers
If your certificate expires or your business information changes, update it with every supplier. Some states issue certificates that do not expire (like California), while others require periodic renewal.
Ignoring Use Tax on Equipment
When you buy a floral cooler from an out-of-state vendor who does not charge sales tax, you owe use tax to your state. This catches many small florists by surprise during audits.
Real Savings for Different Florist Business Types
| Business Type | Monthly Wholesale Spend | Annual Tax Savings (7%) |
|---|---|---|
| Small retail florist | $2,000 | $1,680 |
| Medium retail florist | $5,000 | $4,200 |
| Wedding/event specialist | $8,000 | $6,720 |
| Large multi-location shop | $15,000+ | $12,600+ |
These numbers represent real money. For a small florist operating on 30% margins, $1,680 in annual tax savings is equivalent to generating an additional $5,600 in revenue.
Get Your Resale Certificate Today
Your resale certificate is the key to wholesale market access and tax-free purchasing. Stop paying retail tax on your inventory.
Apply for Your Resale Certificate