Who goes first?
From the publisher’s rulebook

Who goes first in Gift of Tulips?

English Weird Giraffe Games rules, twelve-page publisher-linked PDF

The player who most recently gave someone a flower goes first.

Read the publisher’s rulebook

If there’s a tie

The cited starting-player instruction does not specify a tie-break. We don’t infer one.

Source & edition

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Found a different instruction in your edition? Send a correction with the game, edition, and source.