Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2752

Introduced
3/8/23  

Caption

Sales tax holiday for the purchase of school supplies establishment

Impact

The enactment of SF2752 is anticipated to provide considerable relief to families, particularly those from lower- and middle-income backgrounds, as the financial implications of returning to school can be substantial. By establishing a dedicated period for tax-exempt purchases, the bill seeks to encourage residents to shop locally, consequently benefiting businesses and stimulating economic activity during late summer. This could also lead to an increase in sales for local retailers who offer a wide array of necessary school items.

Summary

SF2752 proposes a sales tax holiday for the purchase of school supplies and book bags in Minnesota, aiming to ease financial burdens on families as they prepare for the school year. The measure intends to stimulate local shopping during this time period while aiding parents in acquiring necessary educational materials for their children. Under the provisions of the bill, the sales tax would be suspended from August 15 to August 21, 2023, specifically for items priced at $60 or less for book bags and $15 or less for individual school supplies like pencils, notebooks, and calculators.

Contention

Points of contention regarding SF2752 might arise around its potential impact on state revenue and the administration of the tax holiday. Opponents may highlight concerns regarding how the bill could affect local tax collection during the designated holiday period. Additionally, there may be discussions on whether such tax holidays effectively lead to a significant increase in purchasing, or simply shift the timing of purchases rather than increasing overall spending on school supplies.

Companion Bills

MN HF2719

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

Previously Filed As

MN HF2719

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

MN HF714

School supplies sales tax holiday provided.

MN SF748

Sales tax holiday on school supplies provision

MN SF750

Temporary sales tax holiday provision on school supplies

MN AB217

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

MN AB1249

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

MN AB2274

Taxation: sales and use taxes: exemption: school supplies tax holiday.

MN SF708

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

MN S3654

Establishes annual sales tax holiday for certain retail sales of computers, school computer supplies, school supplies, school art supplies, and school instructional materials.

MN SB21

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

Similar Bills

No similar bills found.