Mississippi direct-to-consumer compliance, guide 20 of 24

Plants & Flowers

Selling nursery stock takes MDAC certification; retail resellers use a dealer certificate.

State License Required
2certificates: Nursery and Nursery Dealer
Over 50%own-grown stock defines a commercial grower
$25retail seed dealer permit
Taxablelandscape plants, even at certified markets

What is covered

  • Commercial growers certified as a Nursery
  • Retailers buying plants for resale certified as Nursery Dealers
  • Retail seed sales with an annual seed permit

Needs a different path

  • Selling nursery stock without MDAC certification
  • Assuming plants are tax exempt at a certified farmers market
  • Selling seed without a permit

Three compliance steps

  1. A

    Pick one certificate

    A Nursery grows most of what it sells; a Nursery Dealer buys plants for resale. MDAC says select only one.

  2. B

    File with the Bureau

    New nurseries send the contact form to nurseryprograms@mdac.ms.gov when stock is ready for inspection. Dealers file the Nursery Dealer Agreement and receive a certificate.

  3. C

    Permit seed and collect tax

    Retail seed to consumers needs a $25 annual permit. Collect sales tax on plants; farmers' retail seed and vegetable seedlings are exempt.

Quick reference

ItemRuleRegulator
NurseryCertificate for operations selling over 50% own-grown stock; inspection of stockMDAC Bureau of Plant Industry
Nursery dealerRetail operation buying plants for resale; agreement form and certificateMDAC
Retail seedAnnual permit, $25 for seed sold at retail to consumersMDAC
Landscape plantsMust remit sales tax, even at certified marketsMS DOR / MDAC
Seeds and vegetable seedlingsRetail sales by farmers are exempt from sales taxMS DOR
RenewalsMDAC emails renewal notices to existing nurseriesMDAC

Common questions

Do I need certification to sell at a market?

Selling nursery stock falls under MDAC's nursery programs. Contact nurseryprograms@mdac.ms.gov to confirm your category.

Are flowers and plants tax exempt at certified markets?

No. MDAC criteria say landscape plants must remit sales tax.

Are vegetable seedlings taxed?

Retail sales of seeds and vegetable seedlings by farmers are exempt, but plants sold at a market follow the market's tax rules.

Printable checklist