IDAPA 35.01.02.059 — SALES BY FLORISTS (RULE 059)

Sections 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.
(3-31-22)
a.
Charges for creating, processing, fabricating, or setting up floral or plant arrangements are taxable,
even if separately stated.
(3-31-22)
b.
Separately stated delivery charges, relating only to the transportation of the product after the sale,
are not taxable.
(3-31-22)
Line 1.
Total sales
$9,360
Line 2.
Less nontaxable sales
$0
Line 3.
Net taxable sales
$9,360
Line 1 computed as follows:
8,000 x 117%
=
$9,360
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 060
Page 56
02.
Rentals. The lease of rental of potted plants, palms, artificial wreaths and flowers, or other tangible
personal property is taxable.
(3-31-22)
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.
(3-31-22)
a.
Telephone, wire, and handling charges in connection with these sales are part of the taxable sales
price.
(3-31-22)
04.
Street Vendors. The above applies to individuals and street vendors as well as florists who
maintain a regular place of business.
(3-31-22)