Adopted Regulations

New section 104 addresses certain products grown in Mississippi that are exempt when sold from the place of production in the original state or condition of preparation of sale. This exemption is from Miss. Code Ann. Section 27-65-103(b). Section 106 explains the exemption on potting soil, mulch and other soil amendments used in growing certain plants. This exemption is from Miss. Code Ann. Section 27-65-111(m). Other minor changes were made.

New section 101 was moved from old section 105 to reflect the order of the items listed in section 100. The first sentence in new section 103 was removed as there is no longer a definition for “soft drinks” in Miss. Code Ann. Section 27-65-3(1). Other minor changes were made.

New section 104 addresses certain products grown in Mississippi that are exempt when sold from the place of production in the original state or condition of preparation of sale. This exemption is from Miss. Code Ann. Section 27-65-103(b). Section 106 explains the exemption on potting soil, mulch and other soil amendments used in growing certain plants. This exemption is from Miss. Code Ann. Section 27-65-111(m). Other minor changes were made.

New section 101 was moved from old section 105 to reflect the order of the items listed in section 100. The first sentence in new section 103 was removed as there is no longer a definition for “soft drinks” in Miss. Code Ann. Section 27-65-3(1). Other minor changes were made as well.