MO SB658

Adds section 144.527 to Missouri law to exempt all sales of farm products sold at farmers' markets from state and local sales and use taxes.

Defines "farm products" to include fresh fruits, vegetables, mushrooms, nuts, shell eggs, honey, bee products, maple syrup, flowers, nursery stock, livestock food products, aquaculture products, and farm-processed items including baked goods made with farm products.

Defines "farmers' market" as a cooperative or nonprofit enterprise that consistently occupies a site throughout the season and operates as a common marketplace where participating farmers sell directly to consumers with the intent of generating household income.