Exempts all school supplies from sales and use tax in Minnesota.
This bill amends Minnesota Statutes to exempt all school supplies from sales and use tax. School supplies include items like binders, calculators, pencils, and book bags priced at $60 or less. The exemption does not apply to stationery, wrapping paper, or backpacks designed for hiking or camping. The tax exemption takes effect for purchases made after June 30, 2025.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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