Maryland Sales Tax Excerpt From Business Taxes:

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Information submitted by Phillip

The Tax Code As It Applies To Floral Trade

MARYLAND DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

SALES & USE TAX RULE  

EXERPT FROM

03.061.1.16  Florists

The tax shal be collected on orders taken by a Maryland florist or nurseryman to be telegraphed to the second florist or nurseryman, whether the delivery is made within or without the state.

A florist or nurseryman making deliveries pursuant to the telegraph orders received from another florist or nurseryman may not collect the tax regardless of whether the florist or nurseryman forwarding the order is within or without the state.