§ 1571. Florists.
18 CA ADC § 1571Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 4. Sales and Use Tax (Refs & Annos)
Article 6. Specific Business Engaged in Retailing (Refs & Annos)
18 CCR § 1571
§ 1571. Florists.
(a) Definition. For purposes of this regulation, the term “florist” means a retailer who conducts transactions for the delivery of flowers, wreaths, etc., through a florist delivery association utilizing telephonic, electronic, or other means for the transmission of orders, except that the term “florist” shall not include any retailer who does not fulfill other florists' orders for the delivery of flowers, wreaths, etc.
(5) When a retailer of flowers who is not a florist instructs a California florist to make a delivery of flowers, wreaths, etc. in California, tax does not apply to the amounts received by the florist making the delivery, nor shall the florist making the delivery be treated as a drop shipper within the meaning of Regulation 1706.
(6) When an out-of-state florist instructs a California retailer of flowers who is not a florist to make a delivery of flowers, wreaths, etc. in California, tax does not apply to amounts received by the retailer making the delivery, nor shall the retailer making the delivery be treated as a drop shipper within the meaning of Regulation 1706.
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sec. 6012, Revenue and Taxation Code.
History
1. Renumbering and amendment of former Section 1972 filed 1-19-71; effective thirtieth day thereafter (Register 71, No. 4).
2. Editorial correction of History 1 (Register 95, No. 23).
3. Amendment filed 3-30-2007; operative 4-29-2007 (Register 2007, No. 13).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1571, 18 CA ADC § 1571
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