Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF5407

Introduced
4/11/24  

Caption

All school supplies sales and use tax exemption provision

Impact

The passage of SF5407 would amend Minnesota Statutes, particularly section 297A.67, by adding a subdivision that explicitly exempts school supplies from sales tax. This move could have significant implications for state revenue but is intended to foster better educational outcomes by making it easier for families to afford necessary school materials. The impact could also extend to local economies as families increase their spending on school supplies without the added cost of tax, potentially benefiting retailers in the state.

Summary

SF5407 is a legislative proposal concerning the taxation of school supplies in Minnesota. The bill aims to provide a comprehensive exemption for all sales and use tax on items classified as school supplies. This exemption covers a wide range of items, including binders, calculators, chalk, crayons, notebooks, and other essential materials used by students in the educational setting. The legislation reflects an ongoing effort to support educational resources for families by alleviating financial burdens associated with purchasing school necessities.

Contention

While proponents of the bill argue that this tax exemption is a vital support for parents and students, ensuring every child has access to the necessary materials, there may be opposition concerning the implications for state tax revenue. Critics may raise concerns about the financial impact this could have on state programs funded by sales tax, as the bill's efficiency in addressing educational disparities may need to be weighed against potential budget deficits. Discussions around the bill could also explore alternative funding mechanisms for education to counterbalance any revenue loss.

Companion Bills

MN HF5187

Similar To Sales and use tax exemption for all school supplies provided.

Previously Filed As

MN HF5187

Sales and use tax exemption for all school supplies provided.

MN SF614

All school supplies tax exemption provision

MN HF331

Sales and use tax exemption provided for all school supplies.

MN SF749

Exemption provision for all school supplies

MN SF748

Sales tax holiday on school supplies provision

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 HF668

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

MN HF714

School supplies sales tax holiday provided.

Similar Bills

No similar bills found.