MO HB1057

Adds a new 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, aquaculture products, and farmer-processed items such as baked goods made from farm products.

Defines "farmers' market" as a cooperative or nonprofit enterprise operating as a common marketplace where farmers sell farm products directly to consumers, with products produced by participating farmers to generate household income.

Exempts qualifying sales from sales and use taxes under Missouri's tax code sections 32.085, 144.010 to 144.525, 144.600 to 144.761, and section 238.235.