This bill amends Minnesota Statutes to provide a sales tax exemption for dietary supplements. Specifically, it modifies section 297A.61, subdivision 3, by removing dietary supplements from the list of taxable food items, which previously included candy and soft drinks. Additionally, it introduces a new subdivision (41) under section 297A.67 that defines dietary supplements and explicitly states that they are exempt from sales tax. The definition includes products intended to supplement the diet that contain specific dietary ingredients, are intended for ingestion in various forms, and are labeled as dietary supplements according to federal regulations.

The bill also updates the definition of "food and food ingredients" in section 297A.67, subdivision 2, to clarify that dietary supplements are no longer included in the taxable category. The effective date for these changes is set for sales and purchases made after June 30, 2025. Overall, the bill aims to alleviate the tax burden on consumers purchasing dietary supplements, aligning with the growing recognition of their importance in health and nutrition.

Statutes affected:
Introduction: 297A.61, 297A.67