Mississippi Christmas trees exempt
- Sales Tax News
- Aug 19, 2016 | Gail Cole
Christmas trees are now exempt from Mississippi sales and use tax.
The exemption, due to the enactment of House Bill 1677, took effect on July 1, 2016 — just in time for Christmas in July enthusiasts. In order for it to apply, the Christmas trees must:
- Be grown in Mississippi
- “Be 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 for sale”
The exemption also applies to hay, straw, fresh cut flowers and similar products, provided they meet the above criteria. Sales of ornamentals “which bear no fruit of commercial value” are exempt. Additional information.
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