Bill > HF290

This bill modifies Minnesota's sales and use tax exemptions for health care-related purchases by adding two new subdivisions to existing tax law. The first new subdivision (7b) creates a tax exemption for "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 multiple individuals. The second new subdivision (7c) provides a sales tax exemption for items purchased through private health plans that were not already exempt under previous subdivisions. Private health plans are defined to include various types of health insurance plans as specified in Minnesota statutes. Both of these new tax exemptions will become effective for sales and purchases made after June 30, 2025, which means they will apply to transactions starting in July 2025. The bill aims to expand tax relief for health care-related purchases by both individuals and health care providers.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0290&ssn=0&y=2025