701—18.10 (422,423) Florists.
	 18.10(1) Florists are engaged in the business of selling tangible personal property at retail and shall be liable for payment of tax measured by the receipts from the sale of flowers, wreaths, bouquets, potted plants and other items of tangible personal property.
	 18.10(2) When florists conduct transactions through a florists’ telephonic delivery association, the following rules shall apply when computing tax liability:
	  a.   	 On all orders taken by an Iowa florist and telephoned to a second florist in Iowa for delivery in the state, the sending florist shall be liable for tax, measured at the current rate of tax on gross receipts from the total amount collected from the customer, except the cost of a telegram when a separate charge is made therefor.
	  b.   	 In cases where a florist receives an order pursuant to which the florist gives telephonic instructions to a second florist located outside Iowa for delivery to a point outside Iowa, tax is not owing with respect to any receipts which the florist may realize from the transaction.
	  c.   	 In cases where Iowa florists receive telephonic instructions from other florists located either within or outside of Iowa for the delivery of flowers, the receiving florist will not be held liable for tax with respect to any receipts which the florist may realize from the transaction.
	  d.   	 Rescinded IAB 2/28/96, effective 4/3/96.
	 18.10(3) Florists engaged in selling shrubbery, trees, and similar items. See rule 18.11(422,423).
This rule is intended to implement Iowa Code section 422.43.