35 Miss. Admin. Code Pt. IV, Subpt. 8, Ch. 01 — Florists and Nurserymen

100 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.
101 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, the tax applies to the total charge, including when installation is billed
separately. The service of landscaping is taxable at the regular retail rate of tax.
102 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.
103 When florists sell through a telecommunication delivery associa tion, the following will
apply:

# 1.

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.

# 2.

When a Mississippi florist receives instructions from another florist for delivery, the
Mississippi florist receiving such instruc tions is not liable for sales tax on receipts
from the transaction.

# 3.

Charges for telecommunicated messages are exempt when billed separately to the
customer.
104 Sales by producers of Christmas trees, hay, straw, fresh cut flowers and similar products
are exempt when the product is grown in Mississippi, cut, severed or otherwise removed
from the farm, grove, garden or other place of production and first sold from such place
of production in the original state or condition of preparation of sale.
105 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 exempt from sales tax.
See Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01 concerning the Affidavit
for Utility Exemption. Such sales to non -producers selling vegetables and cut flowers are
taxable at the regular retail rate of tax.
106 Sales of potting soil, mulch, or other soil amendments used in growing ornamental plants
which bear no fruit of commercial value when sold to commercial plant nurseries that
operate exclusively at wholesale and where no retail sales can be made are exempt.
107 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.
108 Adequate records must be maintained to substantiate tax classifica tions of sales or
purchases.
109 (Reserved)
35.IV.8.01 revised effective December 1, 2020