Owners of American Business USA Corp. in Wellington, who arrange joyous flower deliveries in faraway places, didn’t smile when it got a $137,000 tax bill from Florida.

The assessment was mostly for three years’ sales of tangible personal property—an existential construct, since no Florida flowers figured in the targeted transactions. The sales were initiated by out-of-state customers who used the company’s 1Vende.com website to place orders for out-of-state deliveries, many of them in Latin America.