35 Miss. Code. R. 4-08-01-103

Current through December 10, 2024

Section 35-4-08-01-103

When florists sell through a telecommunication delivery association, 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 instructions is not liable for sales tax on receipts from the transaction.

3. Charges for telecommunicated messages are exempt when billed separately to the customer.

35 Miss. Code. R. 4-08-01-103

Amended 12/1/2020