Minnesota HF2705 modifies the clothing exemption to include only clothing priced at $150 or less per item.

Minnesota HF2705 amends the definition of clothing to be exempt from sales and use tax to include only items priced at $150 or less per item. Clothing is defined as all human wearing apparel suitable for general use, including aprons, athletic supporters, baby blankets, and more. The bill excludes certain items such as belt buckles, costume masks, and fur clothing from the clothing definition. The amendment takes effect for sales and purchases made after September 30, 2025.

Minnesota HF2705 modifies the clothing exemption to include only clothing priced at $150 or less per item.

Minnesota HF2705 amends the definition of clothing to be exempt from sales and use tax to include only items priced at $150 or less per item. Clothing is defined as all human wearing apparel suitable for general use, including aprons, athletic supporters, baby blankets, and more. The bill excludes certain items such as belt buckles, costume masks, and fur clothing from the clothing definition. The amendment takes effect for sales and purchases made after September 30, 2025.