1.1 A bill for an act
1.2 relating to taxes; sales and use; providing an exemption for all school supplies;
1.3 amending Minnesota Statutes 2024, section 297A.67, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2024, section 297A.67, is amended by adding a subdivision
1.6to read:
1.7 Subd. 41.School supplies.(a) All school supplies are exempt.
1.8 (b) For the purposes of this section, "school supplies" includes but is not limited to
1.9binders, calculators, cellophane tape, blackboard chalk, compasses, composition books,
1.10crayons, erasers, folders, glue, paste, glue sticks, highlighters, index cards, index card boxes,
1.11legal pads, lunch boxes, markers, notebooks, poster board, construction paper, graph paper,
1.12tracing paper, manila paper, copy paper, loose-leaf ruled paper, colored paper, pencil boxes,
1.13school supply boxes, pencil sharpeners, pencils, pens, protractors, rulers, scissors, and
1.14writing tablets. Book bags having a retail price of $60 or less are school supplies.
1.15 (c) School supplies does not include paper products not used primarily in school work,
1.16such as stationery and wrapping paper; adhesive products not generally used in a school
1.17setting by children; or backpacks designed primarily for hiking or camping.
1.18 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.1930, 2025.
1Section 1.
REVISOR EAP/DG 25-0114512/18/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 113
NINETY-FOURTH SESSION
Authored by Engen, Zeleznikar, Scott, Hudson, Skraba and others01/22/2025
The bill was read for the first time and referred to the Committee on Taxes