Mo. Code Regs. tit. 12 § 10-103.620

Current through Register Vol. 49, No. 11, June 3, 2024

Section 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.

12 CSR 10-103.620

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.