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 used by individuals without illness or injury. Additionally, it establishes a new subdivision (7c) that exempts items purchased under private health plans that are not already covered by existing exemptions.

Both new subdivisions will take effect for sales and purchases made after June 30, 2025. The bill aims to broaden the scope of tax exemptions for health-related purchases, thereby potentially reducing the financial burden on individuals utilizing health care services and materials.

Statutes affected:
Introduction: 297A.67