The bill proposes to exempt certain sales at farmers' markets from sales tax in South Dakota. Specifically, it introduces a new section to chapter 10-45 that states the gross receipts from the sale of fresh seasonal fruits and vegetables, meat, eggs, dairy, baked goods, flowers, or artisanal products sold directly to consumers at farmers' markets will not be subject to sales tax.

Additionally, the bill defines a "farmers' market" as a public, recurring marketplace where multiple independent producers, primarily farmers, sell agricultural products directly to consumers. This legislation aims to support local agriculture and promote the sale of fresh produce and goods at farmers' markets by alleviating the tax burden on these transactions.