DRS: 12-426-04, Florists

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs

 

Conn. Agencies Regs. 12-426-4.   Florists.

The tax applies to amounts charged by a florist to his customers for delivery of flowers, wreaths, etc., to points within Connecticut, even though he instructs another florist to make such delivery, but in this case the tax does not apply to amounts received by the florist making the delivery within the state. The tax applies to amounts charged by florists who receive orders for the delivery of flowers, wreaths, etc., to points outside this state and who instruct florists outside this state to make the delivery. The tax does not apply to separate charges made for telegrams or telephone calls in connection with such sales nor does it apply to amounts received by Connecticut florists who make deliveries in this state pursuant to instructions receive from florists outside this state.