35 Miss. Code. R. 4-08-01-107
Current through December 10, 2024
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.
35 Miss. Code. R. 4-08-01-107