We are a florist in Colorado that sells floral arrangements to both individual consumers as well as large businesses. Should we be collecting sales tax on the delivery charges as well? Also, how should we be charging sales tax in the instance that a business with multiple locations places and order over the phone at their corporate headquarters to be used and delivered in a different city?

You are correct that the sale of flowers, flower arrangements and type of plant or gift basket is subject to sales tax in Colorado. However, delivery charges are generally not part of the sales tax calculation. In terms of the other part of your question, sales tax is determined based on where the purchase is made. Thus, if your client made the purchase from one city over the phone, but the items were delivered to another location, the sales tax would be based on the site of the original purchase.