Tennessee
Sales Tax Excerpt From Business Taxes
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Good afternoon, I am pleased to responsd to your request.
Revenue Rule 1320-5-1-.22, in pertinent part provides
as follows
(2) Where florists conduct transactions through a florist'
telegraphic delivery association, the following rules
will apply in the computation of tax liability;
(a) On all orders taken by a Tennessee florist andtelegraphed
to a second florist in Tennessee for delivery in the State,
the sending florist will be liable for the tax. All service,
raly and any other charges for the orders shall be considered
to be part of the selling price subject to the sales tax,
except that charges for long distance telephone calls
and telegraph service which are sepertely stated and represent
cost to the florist, without any mark-up, are excluded
from the tax base.
(b) in cases where a Tennessee florist receives an order
pursuant to which he gives telegraphic instructions to
a second florist located outside Tennessee for delivery
of flowers to a point outside of Tennessee, the tax will
likewise be owing with respect to the total receipts of
the sending florist from the customer who places the order.
c) IN cases where Tennessee florists receive telegraphic
instructions from other florists either within or outside
of Tennessee for the delivery of flowers, the receiving
florist will not be held liable for tax with respect to
any receipts which he may realize from the transactoin.
In this instance, if the order orginated in Tennessee,
the tax will be due and payable by the Tennessee florist
who first received the order and gave the telegraphic
instructions to the second florist.
I hope these quotations from the governing rules will
be of benefit. If we can be of additional assistance,
please let us know.
