MO HB342

Adds section 144.527 to Missouri law establishing a sales tax exemption for farm products sold at farmers' markets at both state and local levels.

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, shellfish), and processed versions of these items including baked goods made with farm products.

Defines "farmers' market" as a cooperative or nonprofit enterprise that consistently occupies a given site, operates as a common marketplace for farmers to sell directly to consumers, and where products are produced by participating farmers with the intent of generating household income.