Section R865-19S-50 - Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104A. Flowers, trees, bouquets, plants, and other similar items of tangible personal property are agricultural products and are, therefore, subject to the rules concerning the sale of those products as set forth in Rule R865-19S-49.B. Where florists conduct transactions through a florist telegraphic delivery association, the following rules apply in computation of tax liability:1. the florist must collect tax from the customer if the flower order is telegraphed to a second florist in Utah;2. if a Utah florist receives an order pursuant to which he gives telegraphic instructions outside Utah, the Utah florist must collect tax from his customer upon the total charges;3. if a Utah florist receives telegraphic instructions from a florist either within or outside of Utah for the delivery of flowers, the receiving vendor is not liable for the tax. In this instance, if the order originated in Utah, the tax is due from and payable by the Utah florist who first received the order.Utah Admin. Code R865-19S-50