Mississippi
Sales Tax Excerpt From Business Taxes
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Information submitted by Phillip
The
Tax Code As It Applies To Floral Trade in Mississppi
From Url http://www.state.ms.us/frameset.jsp?URL=http%3A%2F%2Fwww.mstc.state.ms.us%2F
Pages 1--1 from RULE-18.PDF
Page 1
RULE 18. Florists and Nurserymen.
(1) Retail sales of flowers, potted plants, shrubbery,
nursery stock, wreaths, bouquets and similar items and
rental of tangible personal property by florists or nurserymen
are taxable at the regular retail rate of tax.
(2) When a nurseryman, florist or other person makes
retail sales of shrubbery and similar items, and as a
part of the transaction agrees to transplant them on the
land of the purchaser for a lump sum, the tax applies
to the
total charge therefor, including those cases where installation
is billed separately. The service of landscaping is taxable
at the regular retail rate of tax.
(3) Sales of livestock feed, poultry feed, fish feed,
seed, vegetable seedlings and fertilizer to anyone are
exempt from sales tax. Sales of defoliants, insecticides,
fungicides, and herbicides are exempt when they are to
be
used in growing agricultural and forestry products for
market. When sold for use on lawns or home gardens, such
sales are taxed at the regular retail rate of tax.
4) Where florists sell through a telecommunication
delivery association, the following rules will apply:
(a) On all orders taken by a Mississippi florist and communicated
to a second florist for delivery, the florist accepting
the order is liable for sales tax on the amount collected
from the customer.
(b) In cases where a Mississippi florist received
instructions from another florist for delivery, the florist
receiving such instructions is not liable for sales tax
on receipts from the transaction.
(c) Charges for telecommunicated messages are exempt
when billed separately to the customer.
(5) Sales of electricity, gas and other fuels to commercial
horticulturists for use on a farm or in a greenhouse for
growing vegetables or ornamental plants are taxable at
the 1 ½% special rate of tax. Such sales to non-producers
selling vegetables and cut flowers are taxable at the
regular retail rate of tax.
(6) Purchases by florists and nurserymen of supplies and
equipment, such as tools, machinery, refrigeration equipment,
delivery equipment, etc., for use or consumption in the
trade are taxable at the regular retail rate
of tax. Purchases by licensed florists and nurserymen
of merchandise for resale or rental in the regular course
of business are exempt from sales or use tax.
(7) Adequate records must be maintained to substantiate
tax classifications of sales or purchases.
January 1, 1984 June 1, 1985
November 27, 2000 1
