Section 372.230 - Florists1. 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.Nev. Admin. Code § 372.230
Tax Comm'n, Combined Sales and Use Tax Ruling No. 49, eff. 3-1-68-NAC A by R104-09, 11-25-2009; A by R038-17AP, eff. 6/26/2018