The
tax applies to amounts charged by a florist to his customers
for delivery of flowers, wreaths, etc., to points within
Connecticut, even though he instructs another florist
to make such delivery, but in this case the tax does not
apply to amounts received by the florist making the delivery
within the state.
The
tax applies to amounts charged by florists who receive
orders for the delivery of flowers, wreaths, etc., to
points outside this state and who instruct florists outside
this state to make the delivery.