An Act to exempt any food grown, raised, or otherwise produced in this state, and sold at a farmer's market in this state, from state sales tax.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That a NEW SECTION be added to chapter 10-45:

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the sale of any food grown, raised, or otherwise produced in this state, provided the food is prominently labeled as grown, raised, or produced sold at a farmer's market in this state.