Minnesota HF331 exempts all school supplies from sales and use tax.

Minnesota HF331 amends the state's sales and use tax laws to exempt all school supplies from taxation. The definition of school supplies includes items such as binders, calculators, pencils, and book bags priced at $60 or less. Excluded from this exemption are paper products not used primarily for school work, adhesive products not generally used in a school setting by children, and backpacks designed primarily for hiking or camping. This tax exemption applies to sales and purchases made after the bill's effective date.

Minnesota HF331 exempts all school supplies from sales and use tax.

Minnesota HF331 amends the state's sales and use tax laws to exempt all school supplies from taxation. The definition of school supplies includes items such as binders, calculators, pencils, and book bags priced at $60 or less. Excluded from this exemption are paper products not used primarily for school work, adhesive products not generally used in a school setting by children, and backpacks designed primarily for hiking or camping. This tax exemption applies to sales and purchases made after the bill's effective date.