(1) The provisions of this chapter shall not apply to: (a) Civic and nonprofit organizations or wholesale sales to retail merchants by commercial travelers;(b) Wholesale trade shows or conventions;(c) Sales of goods, wares, services or merchandise by sample, catalogue or brochure for future delivery;(d) Fairs and convention center activities conducted primarily for amusement or entertainment;(e) Any general sale, fair, circus, auction or bazaar sponsored by a church or religious organization;(f) Garage sales held on premises devoted to residential use;(g) Sales or repairs of crafts or sales or repairs of items made by hand by the person making the crafts or items;(h) Duly licensed flea markets operating from a fixed location;(i) Sales of agricultural, dairy, poultry, seafood or forest management products or services related to forest management or silvicultural activities, nursery products, foliage plants or ornamental trees, except such products or services sold at retail and not grown or produced within Mississippi;(j) Sales of agricultural services.(2) A transient vendor not otherwise exempted from this chapter is not exempted from this chapter because of a temporary nd not grown or produced within Mississippi;(j) Sales of agricultural services.(2) A transient vendor not otherwise exempted from this chapter is not exempted from this chapter because of a temporary association with a local dealer, auctioneer, trader, contractor or merchant, or by conducting the transient business in connection with or in the name of any local dealer, auctioneer, trader, contractor or merchant.Laws, 1988, ch. 581, § 2; Laws, 1989, ch. 561, § 1; Laws, 1992, ch. 399, § 1; Laws, 1994, ch. 522, § 4, eff. 7/1/1994.
Mississippi Legal Code