| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxes; sales and use; providing an exemption for all school supplies; |
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| 3 | 3 | | 1.3 amending Minnesota Statutes 2024, section 297A.67, by adding a subdivision. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. Minnesota Statutes 2024, section 297A.67, is amended by adding a subdivision |
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| 6 | 6 | | 1.6to read: |
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| 7 | 7 | | 1.7 Subd. 41.School supplies.(a) All school supplies are exempt. |
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| 8 | 8 | | 1.8 (b) For the purposes of this section, "school supplies" includes but is not limited to |
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| 9 | 9 | | 1.9binders, calculators, cellophane tape, blackboard chalk, compasses, composition books, |
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| 10 | 10 | | 1.10crayons, erasers, folders, glue, paste, glue sticks, highlighters, index cards, index card boxes, |
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| 11 | 11 | | 1.11legal pads, lunch boxes, markers, notebooks, poster board, construction paper, graph paper, |
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| 12 | 12 | | 1.12tracing paper, manila paper, copy paper, loose-leaf ruled paper, colored paper, pencil boxes, |
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| 13 | 13 | | 1.13school supply boxes, pencil sharpeners, pencils, pens, protractors, rulers, scissors, and |
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| 14 | 14 | | 1.14writing tablets. Book bags having a retail price of $60 or less are school supplies. |
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| 15 | 15 | | 1.15 (c) School supplies does not include paper products not used primarily in school work, |
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| 16 | 16 | | 1.16such as stationery and wrapping paper; adhesive products not generally used in a school |
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| 17 | 17 | | 1.17setting by children; or backpacks designed primarily for hiking or camping. |
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| 18 | 18 | | 1.18 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 19 | 19 | | 1.1930, 2025. |
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| 20 | 20 | | 1Section 1. |
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| 21 | 21 | | REVISOR EAP/DG 25-0114512/18/24 |
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| 22 | 22 | | State of Minnesota |
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| 23 | 23 | | This Document can be made available |
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| 24 | 24 | | in alternative formats upon request |
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| 25 | 25 | | HOUSE OF REPRESENTATIVES |
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| 26 | 26 | | H. F. No. 113 |
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| 27 | 27 | | NINETY-FOURTH SESSION |
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| 28 | 28 | | Authored by Engen, Zeleznikar, Scott, Hudson, Skraba and others01/22/2025 |
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| 29 | 29 | | The bill was read for the first time and referred to the Committee on Taxes |
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