MS HB1677

Clarifies that the agricultural sales tax exemption applies to Christmas trees, hay, straw, fresh cut flowers, and similar products when grown in Mississippi and first sold from the place of production in their original condition

Amends Section 27-65-103 of the Mississippi Code to specify that these products qualify for exemption when cut, severed, or otherwise removed from the farm, grove, garden, or other production location

Maintains the existing exemption exclusion for ornamental plants bearing no fruit of commercial value, while creating a specific exception for the listed agricultural products

Preserves all existing tax claims, assessments, appeals, and enforcement actions for taxes due before the effective date

Takes effect July 1, 2016