MO HB1864

Exempts farm products sold at farmers' markets from state and local sales and use taxes under Missouri's tax code.

Defines "farm products" to include fresh fruits, vegetables, mushrooms, nuts, eggs, honey, maple syrup, flowers, nursery stock, livestock food products (meat, milk, cheese, dairy), aquaculture products (fish, oysters, clams, mussels), and processed products made by farmers including baked goods.

Defines "farmers' market" as a cooperative or nonprofit enterprise operating as a common marketplace where farmers sell farm products directly to consumers, occupying a consistent site throughout the season.

Applies the exemption to both state and local sales and use taxes as defined under Missouri Revised Statutes sections 32.085, 144.010-144.525, 144.600-144.761, and 238.235.