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SB141 • 2026

exempt certain sales at farmers' markets from sales tax.

exempt certain sales at farmers' markets from sales tax.

Agriculture Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Foster
Last action
2026-02-11
Official status
Tabled
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

exempt certain sales at farmers' markets from sales tax.

exempt certain sales at farmers' markets from sales tax.

What This Bill Does

  • exempt certain sales at farmers' markets from sales tax.
  • Official keyword topics: Agriculture and Horticulture Retail Sales and Service Tax Tax Exemptions and Refunds Taxation Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4751/Detail">Foster</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4802/Detail">Peterson (Sue)</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4829/Detail">Voita</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4770/Detail">Jensen (Phil)</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4804/Detail">Pourier</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4820/Detail">Sjaarda</a>

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

141A

None

Filed

Plain English: 141A 101st Legislative Session 141 2026 South Dakota Legislature Senate Bill 141 Introduced by: Senator Foster Underscores indicate new language.

  • 141A 101st Legislative Session 141 2026 South Dakota Legislature Senate Bill 141 Introduced by: Senator Foster Underscores indicate new language.
  • Overstrikes indicate deleted language.
  • AMENDMENT 141A FOR THE INTRODUCED BILL An Act to exempt certain sales at farmers' markets from sales tax.
  • 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1.

Bill History

  1. 2026-02-11 Senate Taxation

    Motion to amend

  2. 2026-02-11 Senate Taxation

    Scheduled for hearing

  3. 2026-02-11 Senate Taxation

    Tabled

  4. 2026-01-28 Senate

    First read in Senate and referred to Senate Taxation

Official Summary Text

exempt certain sales at farmers' markets from sales tax.
Official keyword topics:
Agriculture and Horticulture
Retail Sales and Service Tax
Tax Exemptions and Refunds
Taxation
Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4751/Detail">Foster</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4802/Detail">Peterson (Sue)</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4829/Detail">Voita</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4770/Detail">Jensen (Phil)</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4804/Detail">Pourier</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4820/Detail">Sjaarda</a>

Current Bill Text

Read the full stored bill text 
26.854.9 101st Legislative Session 141

2026 South Dakota Legislature
Senate Bill 141

Introduced by: Senator Foster

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to exempt certain sales at farmers' markets from sales tax. 1
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
Section 1. That a NEW SECTION be added to chapter 10-45: 3
There are specifically exempted from the provisions of this chapter and from the 4
computation of the amount of tax imposed by it, the gross receipts from the sale of any 5
fresh seasonal fruits and vegetables, meat, eggs, dairy, baked goods, flowers, or artisanal 6
products, directly to consumers, at a farmers' market in this state. 7
For purposes of this section, "farmers' market" means a public, recurring 8
marketplace where multiple independent producers, primarily farmers, sell agricultural 9
products directly to consumers. 10