This bill amends Minnesota Statutes 2024, section 297A.67, to provide additional exemptions for sales and use tax related to health care purchases. It introduces two new subdivisions: Subd. 7b, which exempts "health care materials" that are nondurable, disposable items prescribed by a physician and primarily used for medical purposes, and Subd. 7c, which exempts items purchased under private health plans that are not already covered by existing exemptions. The definitions of "health care materials" and "private health plan" are also clarified within the bill.

Both new subdivisions will take effect for sales and purchases made after June 30, 2025. This legislation aims to alleviate the financial burden on individuals and health plans by expanding the scope of tax-exempt items related to health care, thereby promoting access to necessary medical supplies and services.

Statutes affected:
Introduction: 297A.67