NAC372.230. Florists.

     1. The tax applies to the entire amount charged by a florist who receives an order from a customer for the delivery of flowers or other tangible personal property, including any charges for the delivery except charges for transportation, shipping or postage which are stated separately on the applicable invoice or other billing document. The tax applies to the florist whether or not:

     (a) He or she instructs another florist to make the delivery.

     (b) The order is to be delivered in Nevada.

     2. The tax does not apply to:

     (a) A separate charge made for a telegram.

     (b) The amount received by a florist in Nevada who makes a delivery pursuant to instructions received from another florist, whether or not the other florist is located in Nevada.

     [Tax Comm’n, Combined Sales and Use Tax Ruling No. 49, eff. 3-1-68]—(NAC A by R104-09, 11-25-2009)