The 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 under a private health plan that are not already covered by existing exemptions. The definition of a "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. Overall, 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.

Statutes affected:
Introduction: 297A.67