MO HB1800

Adds a new sales tax exemption in Missouri law for farm products sold at farmers' markets, exempting these sales from state and local sales and use taxes.

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, and processed versions of these items made by participating farmers.

Defines "farmers' market" as a cooperative or nonprofit enterprise that occupies a consistent site, operates as a marketplace for farmers to sell directly to consumers, and where products are produced by participating farmers for household income generation.

Exemption applies to sales under state and local sales tax provisions in Missouri Revised Statutes chapters 144 and section 238.235.