Mississippi direct-to-consumer compliance, guide 23 of 24

Vegetables

Fresh vegetables fall under the Produce Safety Rule; cooked vegetables are banned from cottage food.

Farm Exempt
$25,000average sales under the full exclusion
$500,000food sales cap for qualified exemption
Majorityof sales to qualified end users
Tax freeMS-grown food at certified markets

What is covered

  • Fresh vegetables you grow and sell direct
  • Acidified pickled vegetables under cottage rules
  • Seeds and vegetable seedlings, tax-exempt when sold by farmers

Needs a different path

  • Cooked vegetables, beans, legumes, potatoes or rice under cottage food
  • Low-acid canned vegetables
  • Raw seed sprouts

Three compliance steps

  1. A

    File the exemption

    Complete MDAC's Produce Safety Rule exemption application and renew it as MDAC directs.

  2. B

    Document your customers

    Keep sales receipts proving most sales go to consumers or retailers in Mississippi or within 275 miles.

  3. C

    Collect tax correctly

    At certified markets, Mississippi-grown produce is tax-exempt; elsewhere, register with DOR.

Quick reference

ItemRuleRegulator
Full exclusionAverage produce sales under $25,000FDA / MDAC
Qualified exemptionUnder $500,000 food sales; majority to qualified end usersMDAC
Certified marketMS-grown produce exempt from sales taxMS DOR / MDAC
Cooked vegetablesUnapproved cottage itemMSDH
Raw seed sproutsUnapproved cottage itemMSDH
SeedlingsFarmer retail sales exempt from sales taxMS DOR

Common questions

Can I sell fresh tomatoes without inspection?

If you qualify and file the exemption, MDAC does not inspect exempt farms.

Can I sell cooked sweet potatoes?

No. Cooked potatoes and vegetables are unapproved cottage items.

Are sprouts allowed?

No. Raw seed sprouts are on the unapproved list.

Printable checklist