Exempts sales of fresh produce, meat, eggs, and other farm products at farmers' markets from sales tax.
South Dakota SB141 exempts sales of fresh seasonal fruits and vegetables, meat, eggs, dairy, baked goods, flowers, and artisanal products from sales tax when sold directly to consumers at farmers' markets. This bill applies to public, recurring marketplaces where multiple independent producers, primarily farmers, sell directly to consumers. The exemption aims to support local agriculture and small businesses.
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