The following types of sales are exempt from sales tax:
1. Sales of raw milk, skimmed milk or cream by a dairy producer before the products are subjected to any other process. Sales tax is due when such products are sold at an established store.2. Sales of raw milk, skimmed milk or cream by an agricultural cooperative, when such products are produced by its members, and before the products are subjected to any other process.3. Sales to licensed dealers or retailers for resale or to manufacturers for further processing.35 Miss. Code. R. § 4-09-04-102