COMAR 03.06.01.18 — § 18 Florists.

.18 Florists.
The tax shall be collected on orders taken by a Maryland florist or nursery to be sent to a second florist or nursery, whether the delivery is to be made within or without the State. A florist or nursery making deliveries pursuant to orders received from another florist or nursery may not collect the tax regardless of whether the florist or nursery forwarding the order is within or without this State.