ARSD § 64:06:02:32 — Florists and nursery operators

Florists and
nursery operators selling flowers, wreaths, plants, shrubs, roots, bulbs,
trees, seeds, and other tangible personal property at retail are liable for tax
on their gross sales, even if such merchandise is produced by the seller. If
shrubbery, young trees, and similar items are sold and as part of the
transaction the seller transplants them for the purchaser for a lump sum or
flat rate, the entire receipts from the transaction are subject to the tax.
If a South Dakota florist receives an
order pursuant to which the florist sends instructions to a second florist for
delivery of flowers to a point outside South Dakota, tax is due on total
receipts of the sending florist.
If a South Dakota florist receives
telegraphic instructions from another florist, whether located within or
outside South Dakota, for delivery of flowers, the receiving florist is not
liable for tax on receipts which the florist may realize from the transaction.
If orders originate in South Dakota, tax is due from the South Dakota florist
who first received the order and gave telegraphic instructions to the second
florist.