Missouri
Sales Tax Excerpt From Business Taxes
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Title 12--DEPARTMENT OF REVENUE
Division 10--Director of Revenue
Chapter 3--State Sales Tax
12 CSR 10-3.288 Florists
PURPOSE: This rule interprets the sales tax law as it
applies to florists
and interprets and applies sections 144.010 and 144.030,
RSMo.
(1) Persons selling flowers and flower arrangements, bouquets,
wreaths, seeds, plants, shrubs, trees or any other articles
of tangible
personal property are subject to the sales tax on all
these sales.
(2) A Missouri florist, who receives the original order
and
subsequently wires that order either to another instate
florist or an
out-of-state florist for delivery, is subject to the sales
tax on these
transactions.
Where an outstate florist accepts the original order
and
telegraphs the order to a Missouri florist, the Missouri
florist is not
subject to the Missouri sales tax.
AUTHORITY: section 144.270, RSMo 1994.* This rule was
previously filed as
rule no. 63 Jan. 22, 1973, effective Feb. 1, 1973. S.T.
regulation 030-20
was last filed Dec. 31, 1975, effective Jan. 10, 1976.
Refiled March 30,
1976. Amended: Filed Aug. 13, 1980, effective Jan. 1,
1981.
*Original authority 1939, amended 1941, 1943, 1945, 1947,
1955, 1961.
Steven Hafner
Missouri Department of Revenue
Central Registration
I hope these quotations from the governing rules will
be of benefit. If we can be of additional assistance,
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