Idaho Admin. Code r. 35.01.02.059 - SALES BY FLORISTS
Sections 63-3612, 63-3613, Idaho Code
01.
Sales. Florists are
retailers engaged in the business of selling tangible personal property and are
to collect and remit sales tax from the buyer. (3-31-22)
a. Charges for creating, processing,
fabricating, or setting up floral or plant arrangements are taxable, even if
separately stated. (3-31-22)
b.
Separately stated delivery charges, relating only to the transportation of the
product after the sale, are not taxable. (3-31-22)
02.
Rentals. The lease of rental
of potted plants, palms, artificial wreaths and flowers, or other tangible
personal property is taxable. (3-31-22)
03.
Sales. Sales tax is required
to be collected on orders taken by an Idaho florist or nursery that will be
fulfilled by another florist or nursery, the delivery will take place. The
florist or nursery fulfilling this order is not required collect sales tax.
(3-31-22)
a. Telephone, wire, and handling
charges in connection with these sales are part of the taxable sales price.
(3-31-22)
04.
Street Vendors. The above applies to individuals and street
vendors as well as florists who maintain a regular place of business.
(3-31-22)
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.