Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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240.0000 FLORISTS—Regulation 1571

Annotation 240.0035

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.