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 definition of taxable food items, which previously included candy and soft drinks. The bill also introduces a new subdivision (41) under section 297A.67, explicitly defining dietary supplements and stating 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 required to be labeled as dietary supplements.

Additionally, the bill updates section 297A.67, subdivision 2, to clarify that dietary supplements are not included in the list of taxable food and food ingredients. 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 intent to promote health and wellness.

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