SECOND REGULAR SESSION

HOUSE BILL NO. 1864

95TH GENERAL ASSEMBLY


 

 

INTRODUCED BY REPRESENTATIVES RUESTMAN (Sponsor), NANCE, LAIR, STEVENSON, NIEVES, FAITH, FLANIGAN, HARRIS, WALLACE, SATER, DUSENBERG, McGHEE, WRIGHT AND WELLS (Co-sponsors).

4531L.01I                                                                                                                                                  D. ADAM CRUMBLISS, Chief Clerk


 

AN ACT

To amend chapter 144, RSMo, by adding thereto one new section relating to a sales tax exemption for farm products sold at farmers' markets.




Be it enacted by the General Assembly of the state of Missouri, as follows:


            Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.527, to read as follows:

            144.527. 1. In addition to the exemptions granted under this chapter, there shall also be specifically exempted from state and local sales and use taxes defined, levied, or calculated under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, and section 238.235 all sales of farm products sold at a farmers' market.

            2. For purposes of this section "farm products" shall mean any fresh fruits, vegetables, mushrooms, nuts, shell eggs, honey or other bee products, maple syrup or maple sugar, flowers, nursery stock and other horticultural commodities, livestock food products, including meat, milk, cheese, and other dairy products, food products of "aquaculture", as defined in subsection 1 of section 277.024, including fish, oysters, clams, mussels, and other molluscan shellfish taken from the waters of the state, products from any tree, vine, or plant and other flowers, or any of the products listed in this subdivision that have been processed by the participating farmer, including, but not limited to, baked goods made with farm products.

            3. For purposes of this section "farmers' market" shall mean a cooperative or nonprofit enterprise or association that consistently occupies a given site throughout the season, which operates principally as a common marketplace for a group of farmers to sell farm products directly to consumers, and where the products sold are produced by the participating farmers with the sole intent and purpose of generating a portion of household income.