A bill for an act
relating to taxation; sales and use; expanding the exemption for baby products;
amending Minnesota Statutes 2022, section 297A.67, subdivision 9.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2022, section 297A.67, subdivision 9, is amended to read:
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(a) All baby products are exempt.
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new text begin (b) For the purposes of this subdivision, "baby products" includes but is not limited to
new text end breast pumps, baby bottles and nipples, pacifiers, teething rings, deleted text begin anddeleted text end infant syringes deleted text begin are
exemptdeleted text end new text begin , baby wipes, baby oils, baby lotions, baby creams, cribs and bassinets, changing
tables, strollers, car seats, baby swings, and similar productsnew text end .
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This section is effective for sales and purchases made after June
30, 2024.
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