Section 35.01.02.059 - SALES BY FLORISTSSections 63-3612, 63-3613, Idaho Code
01.Sales. Florists are retailers engaged in the business of selling tangible personal property and are to collect and remit sales tax from the buyer. a. Charges for creating, processing, fabricating, or setting up floral or plant arrangements are taxable, even if separately stated.b. Separately stated delivery charges, relating only to the transportation of the product after the sale, are not taxable.02.Rentals. The lease of rental of potted plants, palms, artificial wreaths and flowers, or other tangible personal property is taxable.03.Sales. Sales tax is required to be collected on orders taken by an Idaho florist or nursery that will be fulfilled by another florist or nursery, the delivery will take place. The florist or nursery fulfilling this order is not required collect sales tax.a. Telephone, wire, and handling charges in connection with these sales are part of the taxable sales price.04.Street Vendors. The above applies to individuals and street vendors as well as florists who maintain a regular place of business.Idaho Admin. Code r. 35.01.02.059