1.1 A bill for an act
1.2 relating to taxation; sales and use; modifying the exemption on clothing to include
1.3 only clothing $150 or less per item; amending Minnesota Statutes 2024, section
1.4 297A.67, subdivision 8.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 297A.67, subdivision 8, is amended to read:
1.7 Subd. 8.Clothing.(a) Clothing with a sales price of $150 or less per item is exempt.
1.8For purposes of this subdivision, "clothing" means all human wearing apparel suitable for
1.9general use.
1.10 (b) Clothing includes, but is not limited to, aprons, household and shop; athletic
1.11supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts
1.12and suspenders; boots; coats and jackets; costumes; children and adult diapers, including
1.13disposable; ear muffs; footlets; formal wear; garters and garter belts; girdles; gloves and
1.14mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties;
1.15overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoe laces;
1.16slippers; sneakers; socks and stockings; steel-toed boots; underwear; uniforms, athletic and
1.17nonathletic; and wedding apparel.
1.18 (c) Clothing does not include the following:
1.19 (1) belt buckles sold separately;
1.20 (2) costume masks sold separately;
1.21 (3) patches and emblems sold separately;
1Section 1.
REVISOR EAP/MI 25-0500303/19/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 2705
NINETY-FOURTH SESSION
Authored by Coulter, Gomez, Smith and Lee, K.,03/24/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1 (4) sewing equipment and supplies, including but not limited to, knitting needles, patterns,
2.2pins, scissors, sewing machines, sewing needles, tape measures, and thimbles;
2.3 (5) sewing materials that become part of clothing, including but not limited to, buttons,
2.4fabric, lace, thread, yarn, and zippers;
2.5 (6) clothing accessories or equipment;
2.6 (7) sports or recreational equipment;
2.7 (8) protective equipment; and
2.8 (9) fur clothing as defined in section 297A.61, subdivision 46.
2.9 For purposes of this subdivision, "clothing accessories or equipment" means incidental
2.10items worn on the person or in conjunction with clothing. Clothing accessories and equipment
2.11include, but are not limited to, briefcases; cosmetics; hair notions, including barrettes, hair
2.12bows, and hairnets; handbags; handkerchiefs; jewelry; nonprescription sunglasses; umbrellas;
2.13wallets; watches; and wigs and hairpieces. "Sports or recreational equipment" means items
2.14designed for human use and worn in conjunction with an athletic or recreational activity
2.15that are not suitable for general use. Sports and recreational equipment includes, but is not
2.16limited to, ballet and tap shoes; cleated or spiked athletic shoes; gloves, including, but not
2.17limited to, baseball, bowling, boxing, hockey, and golf gloves; goggles; hand and elbow
2.18guards; life preservers and vests; mouth guards; roller and ice skates; shin guards; shoulder
2.19pads; ski boots; waders; and wetsuits and fins. "Protective equipment" means items for
2.20human wear and designed as protection of the wearer against injury or disease or as protection
2.21against damage or injury of other persons or property but not suitable for general use.
2.22Protective equipment includes, but is not limited to, breathing masks; clean room apparel
2.23and equipment; ear and hearing protectors; face shields; finger guards; hard hats; helmets;
2.24paint or dust respirators; protective gloves; safety glasses and goggles; safety belts; tool
2.25belts; and welders gloves and masks.
2.26 EFFECTIVE DATE.This section is effective for sales and purchases made after
2.27September 30, 2025.
2Section 1.
REVISOR EAP/MI 25-0500303/19/25