Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-103.620
Florists
PURPOSE: This rule explains when sales by Missouri florists are subject to Missouri sales tax.
# (1)
In general, sales of tangible personal property by florists are subject to Missouri sales tax on orders taken in Missouri even when the tangible personal property is delivered outside the state. Sales of tangible personal property by florists are not subject to Missouri sales tax on original orders taken outside Missouri even when a Missouri florist delivers the tangible personal property in the state.
# (2)
Basic Application.
# (A)
A Missouri florist who takes the original order and subsequently forwards that order either to another in-state florist or an out-of-state florist for delivery is subject to sales tax on the transaction. The sale is subject to the local sales tax in effect at the location where the florist takes the original order.
# (B)
When an out-of-state florist takes the original order and subsequently forwards the order to a Missouri florist, the Missouri florist is not subject to Missouri sales tax.
AUTHORITY: sections 144.020.1, RSMo Supp. 2005 and 144.270, RSMo 2000.* Original rule filed Nov. 9, 2005, effective May 30, 2006.
*Original authority: 144.020, RSMo 1939, amended 1941, 1943, 1945, 1947, 1963, 1965, 1972, 1975, 1979, 1982, 1985, 1996, 1998, 2001 and 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.
Amendment history
AUTHORITY: sections 144.020.1, RSMo Supp. 2005 and 144.270, RSMo 2000.* Original rule filed Nov. 9, 2005, effective May 30, 2006. *Original authority: 144.020, RSMo 1939, amended 1941, 1943, 1945, 1947, 1963, 1965, 1972, 1975, 1979, 1982, 1985, 1996, 1998, 2001 and 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.
Source: view the official PDF
In this chapter (29 sections)
- 12 CSR 10-103.017 · Ticket Sales
- 12 CSR 10-103.050 · Drinks and Beverages
- 12 CSR 10-103.170 · Aggregate Amount Defined
- 12 CSR 10-103.180 · Filing Final Return
- 12 CSR 10-103.185 · Filing Returns When No Liability Exists
- 12 CSR 10-103.200 · Isolated or Occasional Sale
- 12 CSR 10-103.210 · Auctioneers and Other Agents Selling Tangible…
- 12 CSR 10-103.220 · Resale
- 12 CSR 10-103.250 · Purchaser’s Responsibility for Paying Use Tax
- 12 CSR 10-103.310 · Timely Filing
- 12 CSR 10-103.350 · Sales Tax on Motor Vehicles
- 12 CSR 10-103.360 · Titling and Sales Tax Treatment of Boats and…
- 12 CSR 10-103.370 · Manufactured Homes
- 12 CSR 10-103.380 · Photographers, Photofinishers and Photoengravers,…
- 12 CSR 10-103.381 · Items Used or Consumed by Photographers,…
- 12 CSR 10-103.390 · Veterinary Transactions
- 12 CSR 10-103.395 · Physicians, Dentists, and Optometrists
- 12 CSR 10-103.400 · Sales Tax on Vending Machine Sales
- 12 CSR 10-103.500 · Sales of Food and Beverages to and by Public…
- 12 CSR 10-103.555 · Determining Taxable Gross Receipts
- 12 CSR 10-103.560 · Accrual vs. Cash Basis of Accounting
- 12 CSR 10-103.600 · Sales of Tangible Personal Property and Services
- 12 CSR 10-103.610 · Sales of Advertising
- 12 CSR 10-103.620 · Florists
- 12 CSR 10-103.630 · Return Required
- 12 CSR 10-103.640 · Annual Filing
- 12 CSR 10-103.700 · Packaging and Shipping Materials
- 12 CSR 10-103.800 · Tax Computation
- 12 CSR 10-103.876 · Taxation of Sod Businesses