Bill > SF749

This bill amends Minnesota's sales and use tax law by creating a new tax exemption for school supplies. Specifically, the bill establishes a comprehensive exemption for a wide range of school-related items, including binders, calculators, writing utensils, paper products, art supplies, and book bags priced at $60 or less. The definition of school supplies is quite broad, encompassing items like notebooks, pencil sharpeners, rulers, scissors, and composition books. To provide clarity, the bill also specifies certain items that do not qualify as school supplies, such as stationery, wrapping paper, adhesive products not typically used by children in school, and backpacks designed for hiking or camping. The tax exemption will become effective for sales and purchases made after June 30, 2025, which means that consumers will not have to pay sales tax on these specified school supplies starting in the subsequent fiscal year. This legislation aims to reduce the financial burden on families by making school supplies more affordable.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0749&ssn=0&y=2025