States
that Receipts from an order taken by a florist in the
District and telegraphed or telephoned to a second florist
outside the District are subject to the sales tax, and
the origination florist in DC taking the order is required
to pay the tax.
District
of Columbia Municipal Regulation 441.7 states the receipts
from an order received from a customer by a florist in
the District which is delivered by that florist to a point
or points outside the District by messenger or common
carrier are not subject to the tax. A faxed copy of these
regs will be forwarded to you in a few moments.
