The bill amends Minnesota Statutes 2024, section 297A.67, by adding a new subdivision that provides a sales tax exemption for all school supplies. This exemption includes a wide range of items such as binders, calculators, crayons, notebooks, and book bags priced at $60 or less. The bill defines "school supplies" comprehensively, ensuring that various essential items for students are covered under this exemption.

Additionally, the bill specifies exclusions from the definition of school supplies, which include paper products not primarily used for school work, certain adhesive products, and backpacks designed for hiking or camping. The new provisions will take effect for sales and purchases made after June 30, 2025.

Statutes affected:
Introduction: 297A.67