Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
240.0000 FLORISTS—Regulation 1571
240.0035 Flower Ordering Service. A firm contracts with a multi-state retailer to fill orders for flowers which have been placed with the multi-state retailer. The firm receives the order for the flowers via a WATS line. It does not have an inventory of flowers, refrigeration equipment, trucks, or any other equipment generally owned or possessed by a retailer. The firm is a "florist" for the purposes of Regulation 1571 and it is subject to its provisions. 8/13/85.