D.C. Mun. Regs. tit. 9, r. 9-441
Florists shall be engaged in the business of selling tangible personal property when they sell flowers, wreaths, bouquets, potted plants, and other similar items.
Receipts from sales of the items listed in § 441.1 to a retail customer shall be subject to the tax, and the vendor shall collect reimbursement from the purchaser.
Receipts from sales of plants, trees, shrubberies, and similar items which the florist is required to transplant on the land of the purchaser are subject to tax. Florists transplanting these items shall be subject to the tax on landscaping services. (For regulations regarding services, see § 473.)
[Deleted] 36 DCR 8057, 8059 (November 24, 1989).
Receipts from an order taken by a florist in the District and telegraphed or telephoned to a second florist outside the District are subject to the sales tax, and the florist taking the order is required to pay the tax.
The receipts from an order received by a florist in the District from another florist located outside the District for the delivery of flowers within the District are not subject to the sales tax, and payment of the tax by the florist in the District is not required.
The receipts from an order received from a customer by a florist in the District which is delivered by that florist to a point or points outside the District by messenger or common carrier are not subject to the tax.
D.C. Mun. Regs. tit. 9, r. 9-441