Bill > SF3394

This bill modifies Minnesota's sales and use tax laws to provide a specific exemption for dietary supplements. The bill removes dietary supplements from the list of taxable prepared foods and creates a new subdivision in the tax code that explicitly defines and exempts dietary supplements from sales tax. Under the new definition, a dietary supplement is a product intended to supplement the diet that contains specific dietary ingredients like vitamins, minerals, herbs, amino acids, or extracts, is intended for ingestion in forms like tablets or capsules, and is labeled with a "Supplemental Facts" box as required by federal regulations. The bill clarifies that the exemption does not apply to tobacco products and specifies that the changes will take effect for sales and purchases made after June 30, 2025. Additionally, the bill makes related technical amendments to how bundled transactions involving dietary supplements are classified for tax purposes, ensuring that the new exemption is consistently applied across different sections of the tax code.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3394&ssn=0&y=2025