I give pumpkins to the first 100 school children who visit my farm. Am I subject to the use tax?

No. As long as you grew or produced 50% or more of the pumpkins you sell, or as long as you
purchased the pumpkins directly from a farmer who grew or produced the pumpkins, no use tax is
due on the pumpkins given away to school children. If you purchased the pumpkins from someone
other than the grower or producer of the pumpkins, you owe tax on the purchase price of the

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