Bill

Bill > HF2794


MN HF2794

Sales and use tax exemption for dietary supplements provided.


summary

Introduced
03/26/2025
In Committee
03/26/2025
Crossed Over
Passed
Dead

Introduced Session

94th Legislature 2025-2026

Bill Summary

A bill for an act relating to taxation; sales and use; providing an exemption for dietary supplements; amending Minnesota Statutes 2024, sections 297A.61, subdivisions 3, 38; 297A.67, subdivision 2, by adding a subdivision.

AI Summary

This bill provides a sales and use tax exemption for dietary supplements in Minnesota, effectively removing them from the list of taxable food items. The bill amends several sections of Minnesota tax law to clarify the definition of dietary supplements and explicitly exempt them from sales tax. Specifically, the bill defines dietary supplements as products intended to supplement the diet, containing ingredients like vitamins, minerals, herbs, or amino acids, which are intended for ingestion in various forms (tablets, capsules, powders, etc.) and are labeled with a "Supplement Facts" box as required by federal regulations. The changes will remove dietary supplements from the current list of non-exempt food items, meaning consumers will no longer have to pay sales tax when purchasing these products. The new tax exemption will take effect for sales and purchases made after June 30, 2025, giving businesses and consumers advance notice of the upcoming change in tax treatment for dietary supplements.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Author added Engen (on 04/01/2025)

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