Minnesota 2023-2024 Regular Session

Minnesota House Bill HF668

Introduced
1/23/23  

Caption

Sales and use tax provisions modified, annual tax holiday period provided for sales and purchases of school supplies.

Impact

If enacted, HF668 will amend Minnesota Statutes to include a new subdivision that outlines the specific items eligible for the tax exemption. The tax holiday is set for the seven days leading up to Labor Day, which aligns with the back-to-school shopping period. This change is expected to boost consumer spending in the local economy as families take advantage of the savings during this significant purchasing time. By removing the tax burden on essential educational materials, the bill seeks to promote equity in educational preparations, particularly among lower-income families who may struggle with back-to-school expenses.

Summary

House File 668 (HF668) proposes modifications to sales and use tax provisions regarding school supplies. The bill establishes an annual tax holiday period during which sales and purchases of specific school supplies will be exempt from sales tax. This initiative is designed to alleviate some of the financial burden faced by families as they prepare for the school year, allowing them to purchase necessary items without incurring additional costs from sales taxes. The exemption applies to a variety of school supplies, including writing instruments, notebooks, and bags, among others, as defined within the bill.

Contention

Discussions surrounding HF668 may center on the financial implications of instituting a sales tax holiday on school supplies. While supporters argue that such tax holidays provide essential relief to families and support equitable education for all children, opponents might raise concerns about potential revenue loss for the state, especially during a time when educational funding needs are critical. Additionally, there may be debates regarding which items should be included in the exemption list and how this impacts consumer behavior and educational spending overall. Ensuring that the law is effectively implemented and that the definition of school supplies is clearly delineated will be crucial for minimizing ambiguity and maximizing the bill's benefits.

Companion Bills

MN SF708

Similar To Annual tax holiday period provision for sales and purchases of school supplies

Previously Filed As

MN SF708

Annual tax holiday period provision for sales and purchases of school supplies

MN SF418

Annual tax holiday period provision for sales and purchases of school supplies

MN HF2719

Sales and use tax provisions modified, and sales tax holiday for purchase of school supplies provided.

MN HF607

Sales and use tax provisions modified, and annual tax holiday periods provided for sales and purchases of firearms and fishing equipment.

MN HF714

School supplies sales tax holiday provided.

MN SF748

Sales tax holiday on school supplies provision

MN SB21

Providing an annual sales tax holiday for sales of certain school supplies.

MN SF2752

Sales tax holiday for the purchase of school supplies establishment

MN AB217

Sales and use taxes: exemption: tax holiday: school supplies.

MN SF712

Annual tax holiday periods for sales and purchases of certain firearms and certain fishing equipment

Similar Bills

No similar bills found.