35 Miss. Code. R. 4-08-01-101
Current through January 14, 2025
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.
35 Miss. Code. R. 4-08-01-101