California
Sales Tax Excerpt From Business Taxes:
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http://boe.dgs.ca.gov/business/vol1/sut/sutr.pdf
Page
142
Amended
and renumbered January 5, 1971, effective February 18,
1971. 1580 SALES AND USE TAX REGULATIONS M99± 1 142 142
Page 143
Regulation
1571.
As
It Applies To Direct Wire Transfers
FLORISTS.
Reference:
Section 6012,
Revenue and Taxation Code.
Tax
applies to amounts charged by a florist to his customers
for the delivery of flowers, wreaths, etc., To points
within California, even though he instructs another florist
to make the delivery, but in such case tax does not apply
to amounts received by the florist making the delivery.
Tax applies to amounts charged by florists who receive
orders for the delivery of flowers, wreaths, etc., To
points outside this state and instruct florists outside
this state to make the delivery.
The
measure of tax includes charges made for telegrams or
telephone calls whether or not the charges are separately
stated. A '' relay'' or other service charge, made in
addition to the charge for the telegram or telephone call,
must also be included in the measure of tax.
Tax
does not apply to amounts received by California florists
who make deliveries in this state pursuant to instructions
received from florists outside this state.
History:
Originally effective August 1, 1933. Adopted as of January
1, 1945, as a restatement of previous ruling.
