Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.059 - SALES BY FLORISTS

Universal Citation: ID Admin Code 35.01.02.059

Current through September 2, 2024

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.

a. Charges for creating, processing, fabricating, or setting up floral or plant arrangements are taxable, even if separately stated.

b. Separately stated delivery charges, relating only to the transportation of the product after the sale, are not taxable.

02. Rentals. The lease of rental of potted plants, palms, artificial wreaths and flowers, or other tangible personal property is taxable.

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.

a. Telephone, wire, and handling charges in connection with these sales are part of the taxable sales price.

04. Street Vendors. The above applies to individuals and street vendors as well as florists who maintain a regular place of business.

Effective March 31, 2022

Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.