Minnesota 2023-2024 Regular Session

Minnesota House Bill HF2719

Introduced
3/8/23  

Caption

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

Impact

The implementation of HF2719 is expected to have a significant impact on both consumers and retailers in the state. By temporarily removing sales tax on specified items, the bill aims to encourage spending in the retail sector during the back-to-school period. Supporters of the legislation argue that this initiative will help families who may struggle with the costs associated with school supplies, thereby promoting access to education and reducing financial strain. The expected increase in retail activity may also indirectly benefit local economies as families engage in shopping during this tax-free period.

Summary

House File 2719 (HF2719) is legislation enacted to modify sales and use tax provisions in the state of Minnesota. The bill provides for a sales tax holiday specifically aimed at the purchase of school supplies, which includes a wide variety of educational materials. This tax holiday is set to take place from August 15, 2023, through August 21, 2023, during which certain retail sales on book bags and school supplies priced under specified limits will not be subject to sales tax. The intent behind HF2719 is to alleviate the financial burden on families preparing for the new school year, making educational materials more affordable.

Contention

While HF2719 has been generally well-received, there may still be points of contention regarding its fiscal implications. Critics may raise concerns about the potential loss of revenue for state education funds, as the sales tax is a significant source of funding. Additionally, there could be debates about equity; specifically, whether the tax holiday effectively addresses the needs of all families or if it primarily benefits those who can afford to purchase school supplies within the specified time frame. This aspect may elicit discussions about alternative support measures for low-income families seeking essential educational resources.

Companion Bills

MN SF2752

Similar To Sales tax holiday for the purchase of school supplies establishment

Previously Filed As

MN HF668

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

MN SF2752

Sales tax holiday for the purchase of school supplies establishment

MN HF714

School supplies sales tax holiday provided.

MN SF748

Sales tax holiday on school supplies provision

MN AB217

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

MN AB2274

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

MN SF750

Temporary sales tax holiday provision on school supplies

MN AB1249

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

MN SF708

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

MN SB21

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

Similar Bills

No similar bills found.