Rule 24. - Florists' telegraphic deliveries.

Where florists conduct transactions through a florists' telegraphic delivery association, the following rules will apply in the computation of tax liability:

(a)

In cases where a Jefferson Parish florist receives an order pursuant to which he gives telegraphic instructions to a second florist located outside the parish for delivery of property to a point outside the parish, the tax will be computed on the total moneys received by the sending florist from the customer.

(b)

In cases where a Jefferson Parish florist receives telegraphic instructions from florists located outside the parish, for delivery of property within the parish, no tax is due on any part of the transaction.