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Mississippi Christmas trees exempt

  • Aug 19, 2016 | Gail Cole

 Exempt in Mississippi.

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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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.