Bill > SF268

This bill modifies Minnesota's sales and use tax law by creating two new tax exemptions for health care-related purchases. First, the bill exempts "health care materials," which are defined as nondurable, disposable medical items prescribed by a physician that are primarily used for medical purposes, are not typically used by individuals outside of illness or injury, and are not reused by different individuals. Second, the bill exempts items purchased through private health plans that are not already tax-exempt under existing law. Private health plans are specifically defined to include various types of health insurance plans as outlined in Minnesota statutes. Both exemptions will take effect for sales and purchases made after June 30, 2025, which means the tax exemptions will apply to transactions starting in July 2025. These changes are intended to reduce the tax burden on health care-related purchases and potentially lower costs for patients and health care providers.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0268&ssn=0&y=2025