Mississippi direct-to-consumer compliance, guide 10 of 24
Fruits
Whole fresh fruit is a farm product covered by the federal Produce Safety Rule.
Farm ExemptWhat is covered
- Fresh fruit grown by you, sold from the farm or at markets
- Dried fruit under cottage food (not melons)
- Jams and preserves meeting 21 CFR 150
Needs a different path
- Sliced melons (unapproved cottage item)
- Fruit juice (see Beverages)
- Imported or out-of-state fruit sold as Mississippi-grown
Three compliance steps
- A
File your exemption
If your 3-year average produce sales are under $25,000, or you qualify as an exempt farm, apply with MDAC's Produce Safety Division.
- B
Keep sales records
Record sales for the last three years and show that most sales go to consumers or retailers in Mississippi or within 275 miles.
- C
Sell and collect tax
At a certified market, Mississippi-grown food is exempt from state sales tax; elsewhere, register with DOR and collect.
Quick reference
| Item | Rule | Regulator |
|---|---|---|
| Full exclusion | Average produce sales under $25,000 (inflation adjusted) | FDA / MDAC |
| Qualified exemption | Under $500,000 food sales, majority to qualified end users within MS or 275 miles | MDAC |
| Exemption filing | MDAC page says annual; renewal form says every 3 years; confirm with MDAC | MDAC |
| Certified market | MS-grown or made food exempt from state sales tax | MS DOR / MDAC |
| Non-certified market | Sales tax collected unless a separate MS-grown area qualifies | MS DOR |
| Sliced melon | Unapproved cottage item | MSDH |
Common questions
Do I need to file if I sell under $25,000?
MDAC asks growers of produce readily eaten raw to complete the exemption application, and keeps records on file.
What is a qualified end user?
A consumer, or a restaurant or retail food establishment in Mississippi or within 275 miles of your farm.
Why does the renewal timing differ?
MDAC's page says annual while its renewal form says 3 years. Ask MDAC which applies to you.
Printable checklist
- Three years of produce sales totaled
- Exemption application filed with MDAC
- Sales receipts kept
- Customers documented as qualified end users
- Market certification checked for tax
- Sales tax permit if not at certified market