Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 07 - Manufacturing and Production
Chapter 03 - Manufacturers and Custom Processors
Section 35-4-07-03-203

Persons performing work such as logging operations, cooking, and serving food by a restaurant, washing and screening sand and gravel, mining, severing or otherwise producing natural resource products, transporting raw materials from place of production to point of processing, etc., are not considered manufacturers. Neither are persons performing such activities as hatching and raising baby chicks for market considered to be manufacturers.