SB 141

 26.854.9  101st Legislative Session  141
                                    2026 South Dakota Legislature
                                              Senate Bill 141
 Introduced by: Senator Foster
1 An Act to exempt certain sales at farmers' markets from sales tax.
2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
3 Section 1. That a NEW SECTION be added to chapter 10-45:
4There are specifically exempted from the provisions of this chapter and from the
5     computation of the amount of tax imposed by it, the gross receipts from the sale of any
6     fresh seasonal fruits and vegetables, meat, eggs, dairy, baked goods, flowers, or artisanal
7     products, directly to consumers, at a farmers' market in this state.
8For purposes of this section, "farmers' market" means a public, recurring
9     marketplace where multiple independent producers, primarily farmers, sell agricultural
10     products directly to consumers.
                                                                              Underscores indicate new language.
                                                                            Overstrikes indicate deleted language.