35 Miss. Code. R. 4-08-02-607
Sales of farm products (other than ornamental plants which bear no fruit of commercial value) by the producer, except when sold by the producer through an established place of business, are exempt. This includes Christmas trees, hay, straw, fresh cut flowers, and similar products when grown in Mississippi and cut, severed, or otherwise removed from the farm, grove, garden, or other place of production and first sold from such place of production in the original state or condition of preparation of sale.
Notes
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