Mich. Admin. Code R 205.80 — Florists and nurserymen

Rule 30. (1) Flowers, trees, plants, shrubs, seeds, grass, and other similar property
are tangible personal property subject to tax. Florists, nurserymen, and other persons
engaged in the business of selling such tangible personal property are liable for the tax on
their gross sales. The tax applies regardless of where or how the items are grown or
produced and regardless of whether sold from a store, curb, market, greenhouse, farm, or
other place.
(2) The following apply only to sales made through telegraphic delivery association,
wire service, or in similar manner:
(a) On all orders taken by a florist in this state and communicated to a second
florist, either located in this state or another state, the florist taking the order is liable for
the tax.
(b) Where florists in this state receive instructions from other florists either located
in this state or another state for the delivery of flowers, the florist receiving the
instructions is not held liable for the tax with respect to any proceeds from the
transaction.
(3) A florist or nurseryman that contracts to provide and plant flowers, trees, plants,
shrubs, seeds, grass, and other similar property for others is improving real estate and use
tax will apply based on the purchase price of the property consumed.