Meals tax and county food and beverage tax; exemption for farmers market and roadside stand sales.

Meals tax and county food and beverage tax; exemption for farmers market and roadside stand sales up to $2,500. Exempts from meals tax, which may be imposed by any city or town, and food and beverage tax, which may be imposed by any county, sales by sellers at local farmers markets and roadside stands when such sellers' annual income from such sales does not exceed $2,500. The bill defines such sellers' annual income as income from sales at all local farmer's markets and roadside stands, not just those sales occurring in the locality imposing the tax.