Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0235 Flower Arranging. Charges for making or fabricating flower arrangements are subject to tax as services which are part of the sale of the flowers. Charges for services such as visits to the site, consultations with customers, design, layout, and rentals of equipment are taxable. 7/6/94.