Bill > SF708

This bill establishes an annual tax holiday period for the seven days prior to Labor Day, during which school supplies with a sales tax value of $100 or less per item are exempt from sales tax in Minnesota. The term "school supplies" is defined to include common school items such as pencils, pens, notebooks, and textbooks, but excludes items not primarily used for school work, such as stationery and camping backpacks. The bill takes effect for sales and purchases made after June 30, 2023.