This 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. The new legal language specifies that "school supplies" encompass a wide range of items, including binders, calculators, crayons, notebooks, and book bags priced at $60 or less. Additionally, the bill clarifies that certain items, such as stationery not used primarily for school work, adhesive products not typically used by children in a school setting, and backpacks designed for hiking or camping, do not qualify for the exemption.

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 relief.

Statutes affected:
Introduction: 297A.67