California amended their regulation to define the term “florists” and clarify the applicability of sales and use taxes to the sale of flowers by Internet sellers. “Florist” is defined as “a retailer who conducts transactions for the delivery of flowers, wreaths, etc., through a florist delivery association and who uses telephonic, electronic, or other means for the transmission of orders.” Additionally, when a retailer of flowers, who is not a florist, requests for a delivery of flowers to a customer in California, he will not be charged tax to the amounts received by the florist making the delivery and that florist will not be treated as a drop shipper. Similarly, if an out of state florist makes the same attempt to a California retailer of flowers, tax will not apply to the amounts received by the retailer making the delivery and that retailer will likewise not be treated as a drop shipper. (Regulation 1571, California State Board of Equalization, effective April 29, 2007)