Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2182

Introduced
2/27/23  

Caption

Exemption expansion for certain baby products

Impact

The expansion of tax exemptions to various baby products is significant for Minnesota's state law as it modifies existing tax provisions. By broadening the scope of exemptions, the bill will directly affect state revenues but is justified by proponents as a positive move toward supporting families in their childcare needs. If passed, it would encourage spending in this area and could lead to increased sales of exempted baby products as consumers seek to take advantage of the reduced costs. The effective date for these exemptions is set for purchases made after June 30, 2023, which aims for a swift implementation to benefit families.

Summary

SF2182 proposes to amend Minnesota Statutes regarding sales and use taxation by expanding exemptions to certain baby products. This bill aims to alleviate some of the financial burdens faced by families with infants by making these essential items more affordable through tax exemptions. Items identified in the bill that will be exempted from sales tax include essential baby products like breast pumps, baby bottles, pacifiers, strollers, car seats, and cribs. This targeted approach aims to address the needs of families during a crucial time of life when costs can be particularly high.

Contention

While the bill has the potential to deliver financial relief to families, there may also be points of contention regarding its fiscal impact on the state budget and necessary revenue allocation. Some legislators might raise concerns about the implications of reduced sales tax revenues on state-funded services or the overall budget. Critics may question whether the expanded exemptions sufficiently address broader issues faced by families or if similar exemptions should apply to other essential goods.

Companion Bills

MN HF2125

Similar To Sales and use tax provisions modified, and baby product exemption expanded.

Previously Filed As

MN SF316

Baby products sales and use tax exemption expansion

MN SF5409

Sales and use tax exemption for baby products expansion

MN HF18

Sales and use tax exemption for certain baby products expanded.

MN HF5188

Sales and use tax exemption for baby products expanded.

MN HF2125

Sales and use tax provisions modified, and baby product exemption expanded.

MN HB606

Sales and Use Tax - Baby Products - Exemption

MN HB47

Sales and Use Tax - Baby Products - Exemption

MN SF4772

Retail delivery tax repealer

MN HB288

Sales and Use Tax - Baby Products - Exemption

MN HF4504

Retail delivery tax repealed.

Similar Bills

No similar bills found.