This bill amends Minnesota Statutes 2024, section 297A.67, to introduce new exemptions for sales and use tax related to health care materials and other purchases made under private health plans. Specifically, it adds a new subdivision (7b) that defines "health care materials" as nondurable disposable items prescribed by a physician, which are primarily used for medical purposes and not typically utilized by individuals without illness or injury. This exemption is effective for sales and purchases made after June 30, 2025.

Additionally, the bill introduces subdivision (7c), which exempts items purchased in transactions covered by private health plans that are not already exempt under the existing subdivisions. The definition of "private health plan" is provided, referencing specific sections of the Minnesota Statutes. This exemption also takes effect for sales and purchases made after June 30, 2025.

Statutes affected:
Introduction: 297A.67