Section 2-1-2-12-103 - MS sales tax rules and exemptionsMS Code Ann. § 27-65-103(f): Agriculture Exemptions
1. Vendors selling home grown Mississippi produce (grown by the vendor) or Mississippi home processed foods (made by the vendor), from a MDAC certified market, are exempt from the collection of sales tax.2. Home processed food vendors that are an extension of an established retail food outlet are not exempt from remitting sales tax. (example: restaurants, processed food products not made by the vendor)3. Vendors selling agricultural food products that were not produced in Mississippi, landscape plants, home processed food products not made in Mississippi, and/or arts and crafts must remit sales tax to the Mississippi State Tax Commission.2 Miss. Code. R. 1-2-12-103
Miss. Code Ann. § 69-7-109.