Do Mississippi food trucks selling Mississippi-grown beef, poultry, or seafood need a transient vendor license?

Plain-English summary

The City of Senatobia's attorney asked the AG about a mobile food vendor's licensing obligations. Mississippi's Transient Vendor Law (Section 75-85-1 et seq.) requires most short-term in-state vendors to obtain a transient vendor license. But Section 75-85-3 exempts certain product categories. The two questions: (1) does the exemption cover beef, poultry, and seafood sourced from within Mississippi? and (2) what about other items the vendor might sell?

The AG's first answer was yes. Section 75-85-3(1)(i) exempts "[s]ales of agricultural, dairy, poultry, seafood or forest management products...except such products or services sold at retail and not grown or produced within Mississippi." Poultry and seafood are listed by name. Beef is not, but the question was whether it falls under "agricultural products."

The AG looked across Mississippi statutes for guidance. Section 69-1-373 defines "agricultural products" to include "any agricultural commodity or product, whether raw or processed, including any commodity or product derived from livestock that is marketed for human or livestock consumption." Section 79-17-39 includes "the products of...live stock" in agricultural products. Section 69-1-353 includes "meat" in "locally grown or locally raised agricultural products." The cross-statute reading: beef is an agricultural product. So Mississippi-sourced beef qualifies for the exemption.

The second answer was narrower: a vendor can sell other products under the exemption only if those products independently qualify under one of the Section 75-85-3 categories. Prepared foods do NOT qualify, even if made with Mississippi-grown agricultural products. The AG cited the prior Joseph (2005) opinion: "prepared foods are 'not exempt from the requirement of a transient vendor license by Section 75-85-3(i), regardless of whether the final products are prepared with dairy, seafood or agricultural products grown in Mississippi.'"

The AG also flagged that the city's questions about health and tax regulations were outside the AG's opinion scope. The Department of Health, Department of Agriculture, Department of Marine Resources, and Department of Revenue are the right places to ask about those.

What this means for you

For Mississippi food truck and mobile food vendor operators

If you are selling Mississippi-grown raw beef, poultry, or seafood (think a farmer's-market-style butcher truck or a roadside seafood truck), you are exempt from the transient vendor license requirement. Document your sources:
- Sale receipts from Mississippi farms, ranches, or fishermen
- Producer certifications or invoices showing in-state origin

If you are selling prepared foods (a hamburger truck, a shrimp po' boy stand, a barbecue trailer), the exemption does NOT apply, even if your meat and seafood is 100% Mississippi-sourced. You need a transient vendor license unless another exemption applies.

This matters because the test is the form of the product when sold, not the origin of its ingredients. A whole hog: agricultural product, exempt. A pulled pork sandwich: prepared food, license required.

For city clerks and municipal tax collectors

When evaluating whether a vendor needs a transient vendor license:
1. Identify what they are selling. A list of products.
2. Check each product against the Section 75-85-3 categories. Raw agricultural, dairy, poultry, seafood, forest products, foliage plants. Origin matters: those grown or produced in Mississippi qualify.
3. Treat prepared foods as non-exempt. Cooking, processing, or assembling agricultural products into ready-to-eat dishes moves the product out of the agricultural exemption per the Joseph opinion.
4. Look for other Section 75-85-3 exemptions before requiring a license.

If a vendor mixes exempt and non-exempt products (raw shrimp and shrimp boils), the non-exempt activity triggers the license requirement.

For city attorneys advising on vendor regulation

The Transient Vendor Law applies statewide. Cities can layer additional regulation (zoning, health permits, location restrictions) but cannot eliminate the state license requirement for non-exempt vendors. Make sure the city ordinance recognizes the exemption framework so a Mississippi-sourced beef vendor is not improperly cited.

If a vendor disputes their license obligation, the determination is fact-bound (what are they actually selling, where was it sourced). The city tax collector makes the call, with judicial review available if challenged.

For Mississippi farmers and producers selling direct

If you sell your own livestock, poultry, seafood, or other agricultural products through a mobile operation, you are within the Section 75-85-3(1)(i) exemption. Keep production records that show Mississippi origin in case a city asks for documentation.

For health, tax, and other regulators

The AG was clear: the Transient Vendor Law license is one regulatory layer, but there are others. Food safety, sales tax, marine resources, and inspections sit with their respective agencies. A vendor exempt from the transient vendor license still has to comply with health, tax, and product-specific regulations.

Common questions

Q: Why are poultry and seafood listed by name but beef is not?
A: That is just how the statute was drafted. The AG concluded that the broader phrase "agricultural products" in Section 75-85-3(1)(i) covers beef, drawing on definitions in other Mississippi statutes (Section 69-1-373 and others) that explicitly include livestock and meat as agricultural products.

Q: What about pork? Lamb? Goat?
A: The same logic applies. The AG opinion is keyed to "products derived from livestock," and the cited definitions are not limited to beef. Mississippi-grown pork, lamb, goat, and other livestock products should qualify under the Section 75-85-3(1)(i) exemption.

Q: What about Mississippi-grown vegetables?
A: Yes. "Agricultural products" easily covers vegetables grown in Mississippi. The same exemption applies.

Q: My food truck sells smoked Mississippi brisket. Am I exempt?
A: No. The brisket has been processed (smoked) and is being sold as prepared food. Per the Joseph (2005) opinion, prepared foods are not exempt under Section 75-85-3(1)(i) even if the underlying ingredient is Mississippi-grown.

Q: I sell whole live chickens at farmers markets. Am I exempt?
A: Yes. Whole, raw poultry from Mississippi sources falls within the exemption (poultry is named directly).

Q: What if I sell partially processed agricultural products like clean-cut filets or trimmed cuts?
A: The line between "raw agricultural product" and "prepared food" is fact-specific. A trimmed cut of meat is still essentially the agricultural product. Cooking it and putting it on a bun crosses into prepared food. Vacuum-sealed filets, frozen shrimp, and similar minimally processed forms typically remain agricultural products. Consult the city tax collector if you are uncertain.

Q: What if my food truck buys Mississippi-grown ingredients but does the cooking on the truck?
A: Prepared food. License required. The AG was clear in citing Joseph that the prepared-foods exclusion applies "regardless of whether the final products are prepared with dairy, seafood or agricultural products grown in Mississippi."

Q: Does this exemption mean I do not need ANY licenses at all?
A: No. The Transient Vendor Law exemption is just one layer. You still need to comply with:
- Health Department food safety rules (if applicable)
- Department of Revenue sales tax registration
- Local zoning and operating permits
- Marine Resources rules for seafood
- USDA or state Department of Agriculture rules for meat

The transient vendor license is a state-level licensing requirement separate from those.

Q: Where does the city's authority to regulate fit in?
A: Cities can require their own privilege licenses, business permits, zoning compliance, and operating-location approvals. The state Transient Vendor Law sets a floor for short-term vendors. If the vendor is exempt at the state level, cities still impose their own ordinances unless those ordinances themselves carve out the same exemptions.

Q: How long can a vendor operate without a transient vendor license under the Transient Vendor Law?
A: A "transient vendor" is generally defined by the law as a vendor doing business for less than six months. The license is required for transient vendors not falling within an exemption. Long-term, fixed-location businesses use ordinary privilege licenses, not transient vendor licenses.

Background and statutory framework

Mississippi's Transient Vendor Law, Section 75-85-1 et seq., was designed to regulate short-term and mobile vendors operating in the state. The statute serves two main goals: (1) ensure vendors are accountable (registered, locatable, taxed); and (2) protect Mississippi consumers and brick-and-mortar businesses from fly-by-night operators.

Section 75-85-5 imposes the general rule: "A transient vendor may not transact business in any county or municipality in this state unless the vendor...has secured a license in accordance with this chapter." Section 75-85-3 carves out exemptions, including:

• Sales by certain religious, charitable, and educational organizations
• Sales of agricultural, dairy, poultry, seafood, or forest management products grown or produced in Mississippi (Section 75-85-3(1)(i))
• Various other categorical exemptions

The agricultural-products exemption serves two policy goals: (1) protect Mississippi farmers and producers selling their own products direct to consumers, without the regulatory burden of a transient vendor license; and (2) encourage local food economies. The exemption is in-state-products-only by its terms.

The "prepared foods" carve-out comes from prior AG opinions, not from explicit statute text. The Joseph (2005) opinion read the exemption as covering only the agricultural products themselves, not products that have been transformed through preparation (cooking, assembling, plating). The 2021 opinion reaffirmed Joseph.

The cross-reference to Section 69-1-373 and similar statutes is the AG's way of supplying a definition for "agricultural products" because Section 75-85-3 itself does not define the term. Mississippi statutory construction allows that kind of cross-reference when terms are undefined in the operative statute and consistently defined elsewhere.

The AG declined to opine on health, tax, agriculture, or marine resources regulations. Section 7-5-25 limits the AG's opinion authority to questions of state law within the AG's purview. Other state agencies handle those regulations.

Citations and references

Statutes:
- Miss. Code Ann. § 7-5-25, AG opinions limited to state law within scope
- Miss. Code Ann. § 75-85-3, Transient Vendor Law exemptions
- Miss. Code Ann. § 75-85-3(1)(i), agricultural products exemption
- Miss. Code Ann. § 75-85-5, transient vendor license requirement
- Miss. Code Ann. § 69-1-373, definition of "agricultural products"
- Miss. Code Ann. § 79-17-39, defining "agricultural products" to include livestock products
- Miss. Code Ann. § 69-1-353, defining "locally grown or locally raised agricultural products" to include meat

Prior AG opinions:
- MS AG Op., Mullings (Apr. 22, 2011), determination of transient vendor status by tax collector
- MS AG Op., Joseph (Apr. 26, 2005), prepared foods not exempt under Section 75-85-3(i)

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2021/07/G.Miller_July-23-2021-Mobile-Food-Vendors.pdf

Original opinion text

July 23, 2021

Ginger M. Miller, Esq.
Attorney for City of Senatobia
Post Office Box 50
Senatobia, Mississippi 38668

Re: Mobile Food Vendors

Dear Ms. Miller:

The Office of the Attorney General has received your request for an official opinion.

Issues Presented

1. Does the sale of beef, poultry, and seafood products sourced from within the State of Mississippi fall within the exception contemplated in Miss. Code Ann. Section 75-85-3?
2. Is the vendor allowed to sell any other products and can the city oversee those sales?

Response

1. Yes, the sale of beef, poultry, and seafood products sourced from within the State of Mississippi fall within the exception contemplated in Section 75-85-3.
2. A transient vendor may only sell products without obtaining a transient vendor license if one of the exceptions in Section 75-85-3 applies.

Applicable Law and Discussion

As an initial matter, we note that you asked several questions which are outside the scope of an official opinion. Pursuant to Mississippi Code Annotated Section 7-5-25, opinions of this office are issued on prospective questions of State law. We do not interpret regulations promulgated by state or federal agencies. Thus, any questions that you may have regarding health or tax regulations should be addressed by the appropriate agency, such as the Department of Health, the Department of Agriculture, the Department of Marine Resources, or the Department of Revenue. Further, this office does not opine on questions that are overly broad, make factual determinations or opine on questions of liability. Accordingly, this opinion is limited to the questions listed above.

According to Section 75-85-5: "A transient vendor may not transact business in any county or municipality in this state unless the vendor, and the owner of the merchandise or provider of the services to be offered if the merchandise is not owned or the services are not provided by the vendor, has secured a license in accordance with this chapter and otherwise complied with this chapter." On this topic, our office has previously opined:

Whether the subject business warrants the procurement of a privilege license or a transient vendor license is a determination to be made by the granting authority. If the municipal tax collector determines that the subject business is conducting business for less than six months, the business owner should obtain a transient vendor license, provided that the business does not qualify for one of the exemptions enumerated in Mississippi Code Annotated Section 75-85-3.

MS AG Op., Mullings at *1 (Apr. 22, 2011). Section 75-85-3(1) provides several exceptions to the Transient Vendor Law including "[s]ales 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." Miss. Code Ann. Section 75-85-3(1)(i).

Given that poultry and seafood are specifically listed as exemptions to the Transient Vendor Law, we understand your first question to ultimately be whether beef would be considered an "agricultural product" under the exemption provided in Section 75-85-3(1)(i). The term "agricultural product" is not defined in the Transient Vendor Law. However, as you state in your request, Section 69-1-373 defines "agricultural products" to include "any agricultural commodity or product, whether raw or processed, including any commodity or product derived from livestock that is marketed for human or livestock consumption or products that are used for agricultural purposes such as fertilizers and soil and plant amendments." The term "agricultural products" is also defined to include beef elsewhere in the Mississippi Code. See, e.g., Miss. Code Ann. §§ 79-17-39 (defining "agricultural products" to include "the products of . . . live stock"), 69-1-353 (including "meat" within the definition of "locally grown or locally raised agricultural products").

Based on the aforementioned definitions of "agricultural products," this office is of the opinion that the term encompasses beef for purposes of the exemption to the Transient Vendor Law provided at Section 75-85-3(1)(i).

With respect to your second question, a transient vendor may only sell products without obtaining a transient vendor license if one of the exceptions in Section 75-85-3 applies. We note that, consistent with our previous opinions, it remains the opinion of this office that prepared foods are "not exempt from the requirement of a transient vendor license by Section 75-85-3(i), regardless of whether the final products are prepared with dairy, seafood or agricultural products grown in Mississippi." MS AG Op., Joseph, (Apr. 26, 2005).

If this office may be of any further assistance to you, please do not hesitate to contact us.

Sincerely,

LYNN FITCH, ATTORNEY GENERAL

By: /s/ Beebe Garrard
Beebe Garrard
Special Assistant Attorney General