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SD SB141

Bill

Official Source

Status

Introduced

1/28/2026

Primary Sponsor

Red Foster

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Exempts from South Dakota sales tax all gross receipts from direct-to-consumer sales at farmers' markets
  • Covered products include fresh seasonal fruits and vegetables, meat, eggs, dairy, baked goods, flowers, and artisanal products
  • Defines "farmers' market" as a public, recurring marketplace where multiple independent producers, primarily farmers, sell agricultural products directly to consumers
  • Adds a new section to chapter 10-45 of South Dakota law (the state's sales tax chapter)

Legislative Description

Exempt certain sales at farmers' markets from sales tax.

Taxation

Last Action

Taxation Tabled, Passed, YEAS 6, NAYS 0. S.J. 13

2/11/2026

Committee Referrals

Taxation1/28/2026

Full Bill Text

No bill text available