Pursuant to Miss. Code Ann. Sections 27-65-107(g) and (h) the exemption also applies to agricultural use which includes the sale of fuels to or used directly in:
3. The production of poultry or poultry products4. The production of livestock and livestock products5. The production of domesticated fish and domesticated fish products6. The production of marine aquaculture products7. The production of plants or food by commercial horticulturists8. The processing of milk and milk products9. The processing of poultry and livestock feed10. The irrigation of farm crops.35 Miss. Code. R. 4-06-01-305