When the seller transplants for the buyer, the transaction is as an installation into real property, and the tax is computed on the cost of the merchandise.

When florists conduct transactions through a florists' telegraphy delivery association, the following rules apply:

1. On all orders taken by a North Dakota florist and sent to a second florist for delivery in any state, the sending florist is liable for sales tax on the receipts for the total amount collected from the customer.

2. When North Dakota florists receive telegraphic instructions from florists located within or outside of this state, the receiving florist is not liable for tax.

History: Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-20