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Sales Tax Excerpt From Business Taxes:
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The
Tax Code As It Applies To Floral Trade
Information
submitted by Erlene
Date: 1/4/01
Time: 5:14:59 PM
A.
Florist Telegraphic Delivery (FTD) Where florists conduct
transactions through a florist telegraphic delivery association,
or otherwise by telephone, telegraph, or other means of
communication with other florists, the following rules
will apply in the computation of the tax.
(1)
On all orders taken by a Maine florist and transmitted
to a second florist in Maine for delivery in the State,
the sending florist will be held liable for the tax on
the total selling price of the flowers and other merchandise
included in the sale.
(2)
On all orders taken by a Maine florist and transmitted
to a second florist located outside Maine, for delivery
of flowers to a point outside Maine, the tax will likewise
apply with respect to the total selling price to the customer
who placed the order.
(3)
In cases where Maine florists receive instructions from
other florists located either within or outside of Maine,
for the delivery of flowers, the receiving florist will
not be liable for the tax with respect to gross sales
which he may realize from the transaction. In such instances,
if the order originated in Maine, the tax will be payable
by the Maine florist who first received that order and
transmitted instructions to the second florist.
