Bill

Bill > SF418


MN SF418

MN SF418
Annual tax holiday period provision for sales and purchases of school supplies


summary

Introduced
01/21/2025
In Committee
01/21/2025
Crossed Over
Passed
Dead

Introduced Session

94th Legislature 2025-2026

Bill Summary

A bill for an act relating to taxation; sales and use; providing annual tax holiday period for sales and purchases of school supplies; amending Minnesota Statutes 2024, section 297A.68, by adding a subdivision.

AI Summary

This bill creates an annual tax holiday period for school supplies in Minnesota, allowing consumers to purchase certain school-related items tax-free during the seven days preceding Labor Day. Specifically, the bill exempts individual school supplies valued at a certain dollar amount (though the exact dollar limit is not specified in the provided text) from sales tax. The definition of "school supplies" is comprehensive, including items like pencils, pens, markers, crayons, glue, paper, notebooks, folders, binders, calculators, textbooks, book bags, and lunch boxes. The bill explicitly excludes some items from the tax holiday, such as paper products not primarily used for school work, adhesive products not typically used by children in school, and backpacks designed for hiking or camping. The tax holiday provision will become effective for sales and purchases made after June 30, 2025, providing a predictable annual opportunity for families to save money on back-to-school shopping.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Author added Heintzeman (on 05/19/2025)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...