S.C. Code Regs. 117-309.1 — Florists

Where florists sell through telegraphic delivery association the following rules will apply:
1. On all orders taken by a South Carolina florist and telegraphed to a second florist in South
Carolina for delivery in this state, the sending florist will be held liable for the sales tax measured by his
receipts from the total amounts collected from the customer.
2. In cases where a South Carolina florist receives an order pursuant to which he gives telegraphic
instructions to a second florist located outside South Carolina for delivery of flowers to a point outside
South Carolina, tax will likewise be owing with respect to the total receipts of the sending florist from
the customer who placed the order.
3. In cases where a South Carolina florist receives telegraphic instructions from other florists
located either within or outside of South Carolina for the delivery of flowers, the receiving florist will
not be held liable for tax with respect to any receipts which he may realize from the transaction. In
this instance, if the order originated in South Carolina, the tax will be payable by the South Carolina
florist who first received the order and gave the telegraphic instructions to the second florist.