The bill amends Minnesota Statutes 2024, section 297A.67, by adding a new subdivision that provides a sales and use tax exemption for all school supplies. This new provision defines "school supplies" to include a wide range of items such as binders, calculators, crayons, notebooks, and book bags priced at $60 or less. However, it specifies that certain items are excluded from this definition, including paper products not primarily used for school work, adhesive products not typically used by children in a school setting, and backpacks designed for hiking or camping.

The effective date for this exemption is set for sales and purchases made after June 30, 2025. This legislation aims to alleviate the financial burden on families by making essential school supplies more affordable through tax exemptions.

Statutes affected:
Introduction: 297A.67