SS/SCS/SB 850 - SALES AND USE TAX EXEMPTION (SECTION 144.527)
This act creates a sales and use tax exemption for farm products sold at farmers' markets. The exemption does not apply to farm products sold by persons or entities with sales of at least $25,000 from participating in farmers' markets.
This provision is identical to SB 727 (2014) and substantially similar to a provision contained in HCS/SB 342 (2013), HCS/HB 927 (2013), and HCS/SCS/SB 9 (2013). This provisions is similar to HB 1057 (2014) and HB 342 (2013).
SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SECTION 208.018)
Subject to appropriations, this act requires the Department of Social Services to establish a pilot program for the purpose of providing Supplemental Nutrition Assistance Program (SNAP) participants with access and the ability to afford fresh food when purchasing fresh food at farmers' markets.
Under the pilot program, such participants shall be able to purchase fresh fruit, vegetables, meat, fish, poultry, eggs, and honey with SNAP benefits with an electronic benefit transfer (EBT) card and receive a dollar-for-dollar match for every SNAP dollar spent at a participating farmer's market or vending agricultural zone in an amount up to ten dollars per week whenever the participant purchases fresh food with an EBT card.
In addition, purchases of approved fresh food by SNAP participants under this act shall automatically trigger matching funds reimbursement into the vendor accounts by the Department.
The Department shall be required to promulgate rules setting forth the procedures and methods of implementing this act. This program shall sunset on August 28, 2020.
This provision is substantially similar to a provision in HCS/HBs 1861 & 1864 (2014).
URBAN AGRICULTURAL ZONE FUND (SECTION 262.900)
This act modifies provisions relating to the Urban Agricultural Zones (UAZ). The act modifies the definition of "processing UAZ" to include produce, and adds a definition for "mobile unit." Under this act, local sales tax revenues collected by a mobile unit associated with a vending UAZ selling agricultural products in the municipality in which the UAZ is located shall be deposited into the Urban Agricultural Zone Fund.
Fund moneys shall be split evenly between school districts providing certain curriculum and municipalities for UAZ improvements. Municipalities allocation of fund moneys shall be based upon the municipality's percentage of local sales tax revenues deposited into the fund.