PROPOSED REGULATION OF THE

NEVADA TAX COMMISSION

LCB File No. R031-99

July 7, 1999

EXPLANATION – Matter in italics is new; matter in brackets [omitted material] is material to be omitted.

 

AUTHORITY:   NRS 360.090 and 372.725.

 

     Section 1. NAC 372.230 is hereby amended to read as follows:

     372.230  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. The tax applies to the florist whether or not:

     (a) He 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] separately stated charge made for a [telegram.] telegram, long distance telephone call, facsimile, electronic message or other transmission of an order to a florist or his agent.

     (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.