Bill > SB141

This bill adds a new section to South Dakota law, chapter 10-45, which deals with sales tax. The key provision is that the gross receipts, meaning the total amount of money received, from the sale of certain items directly to consumers at a farmers' market will be exempt from sales tax. These exempt items include fresh seasonal fruits and vegetables, meat, eggs, dairy products, baked goods, flowers, and artisanal products, which are handcrafted items. The bill also defines "farmers' market" as a public, recurring marketplace where multiple independent producers, primarily farmers, sell agricultural products directly to consumers. This exemption aims to support local agriculture and small businesses operating at farmers' markets by reducing the tax burden on their sales.

Budget and Finance

https://sdlegislature.gov/#/Session/Bill/27153