Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 09 - Food and Beverage
Chapter 04 - Milk Products
Sales
Section 35-4-09-04-102
Universal Citation: MS Code of Rules 35-4-09-04-102
Current through September 24, 2024
The following types of sales are exempt from sales tax:
1. Sales of raw milk, skimmed milk or cream by a dairy producer before the products are subjected to any other process. Sales tax is due when such products are sold at an established store.
2. Sales of raw milk, skimmed milk or cream by an agricultural cooperative, when such products are produced by its members, and before the products are subjected to any other process.
3. Sales to licensed dealers or retailers for resale or to manufacturers for further processing.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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