35 Miss. Code. R. 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.
Notes
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