Changes to Existing Law
SB141 — Exempt certain sales at farmers' markets from sales tax.
1 section modified+525-0
View:
§ 10-45
New Section+525
NEW SECTION added to Chapter 10-45
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the sale of any fresh seasonal fruits and vegetables, meat, eggs, dairy, baked goods, flowers, or artisanal products, directly to consumers, at a farmers' market in this state. For purposes of this section, "farmers' market" means a public, recurring marketplace where multiple independent producers, primarily farmers, sell agricultural products directly to consumers. 10