Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 06. SALES AND USE TAX |
Chapter 03.06.01. Sales and Use Tax |
Sec. 03.06.01.18. Florists
Latest version.
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The tax shall be collected on orders taken by a Maryland florist or nurseryman to be telegraphed to the second florist or nurseryman, whether the delivery is to be made within or without the State. A florist or nurseryman making deliveries pursuant to telegraph orders received from another florist or nurseryman may not collect the tax regardless of whether the florist or nurseryman forwarding the order is within or without this State.