Nev. Admin. Code § 372.230 — 372.230

NAC 372.230    Florists and food bouquet businesses. ( NRS 360.090 , 360B.110 ,
372.725 )
1.  The tax applies to the entire amount
charged by a florist or a food bouquet business who receives an order from a
customer for the delivery of flowers, a food bouquet or other tangible personal
property, including any charges for the delivery except charges for
transportation, shipping or postage which are stated separately on the
applicable invoice or other billing document. The tax applies to the florist or
food bouquet business whether or not:
(a) The florist or food bouquet business instructs
another person to make the delivery.
(b) The order is to be delivered in Nevada.
2.  The tax does not apply to:
(a) A separate charge made for a telegram.
(b) The amount received by a florist or a food bouquet
business in Nevada who makes a delivery pursuant to instructions received from
another florist or food bouquet business, whether or not the other florist or
food bouquet business is located in Nevada.
3.  As used in this section:
(a) “Food bouquet” means a basket, box or other
arrangement containing prepared food, including, without limitation, fresh
fruit or fresh fruit covered in chocolate, that is intended for immediate
consumption.
(b) “Food bouquet business” means a retailer who
sells at retail a food bouquet.
[Tax Comm’n, Combined Sales and Use Tax Ruling No. 49,
eff. 3-1-68]—(NAC A by R104-09, 11-25-2009; R038-17, 6-26-2018)