| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; modifying the exemption on clothing to include |
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| 3 | 3 | | 1.3 only clothing $150 or less per item; amending Minnesota Statutes 2024, section |
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| 4 | 4 | | 1.4 297A.67, subdivision 8. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 297A.67, subdivision 8, is amended to read: |
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| 7 | 7 | | 1.7 Subd. 8.Clothing.(a) Clothing with a sales price of $150 or less per item is exempt. |
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| 8 | 8 | | 1.8For purposes of this subdivision, "clothing" means all human wearing apparel suitable for |
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| 9 | 9 | | 1.9general use. |
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| 10 | 10 | | 1.10 (b) Clothing includes, but is not limited to, aprons, household and shop; athletic |
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| 11 | 11 | | 1.11supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts |
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| 12 | 12 | | 1.12and suspenders; boots; coats and jackets; costumes; children and adult diapers, including |
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| 13 | 13 | | 1.13disposable; ear muffs; footlets; formal wear; garters and garter belts; girdles; gloves and |
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| 14 | 14 | | 1.14mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties; |
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| 15 | 15 | | 1.15overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoe laces; |
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| 16 | 16 | | 1.16slippers; sneakers; socks and stockings; steel-toed boots; underwear; uniforms, athletic and |
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| 17 | 17 | | 1.17nonathletic; and wedding apparel. |
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| 18 | 18 | | 1.18 (c) Clothing does not include the following: |
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| 19 | 19 | | 1.19 (1) belt buckles sold separately; |
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| 20 | 20 | | 1.20 (2) costume masks sold separately; |
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| 21 | 21 | | 1.21 (3) patches and emblems sold separately; |
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| 22 | 22 | | 1Section 1. |
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| 23 | 23 | | REVISOR EAP/MI 25-0500303/19/25 |
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| 24 | 24 | | State of Minnesota |
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| 25 | 25 | | This Document can be made available |
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| 26 | 26 | | in alternative formats upon request |
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| 27 | 27 | | HOUSE OF REPRESENTATIVES |
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| 28 | 28 | | H. F. No. 2705 |
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| 29 | 29 | | NINETY-FOURTH SESSION |
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| 30 | 30 | | Authored by Coulter, Gomez, Smith and Lee, K.,03/24/2025 |
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| 31 | 31 | | 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, |
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| 32 | 32 | | 2.2pins, scissors, sewing machines, sewing needles, tape measures, and thimbles; |
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| 33 | 33 | | 2.3 (5) sewing materials that become part of clothing, including but not limited to, buttons, |
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| 34 | 34 | | 2.4fabric, lace, thread, yarn, and zippers; |
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| 35 | 35 | | 2.5 (6) clothing accessories or equipment; |
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| 36 | 36 | | 2.6 (7) sports or recreational equipment; |
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| 37 | 37 | | 2.7 (8) protective equipment; and |
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| 38 | 38 | | 2.8 (9) fur clothing as defined in section 297A.61, subdivision 46. |
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| 39 | 39 | | 2.9 For purposes of this subdivision, "clothing accessories or equipment" means incidental |
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| 40 | 40 | | 2.10items worn on the person or in conjunction with clothing. Clothing accessories and equipment |
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| 41 | 41 | | 2.11include, but are not limited to, briefcases; cosmetics; hair notions, including barrettes, hair |
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| 42 | 42 | | 2.12bows, and hairnets; handbags; handkerchiefs; jewelry; nonprescription sunglasses; umbrellas; |
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| 43 | 43 | | 2.13wallets; watches; and wigs and hairpieces. "Sports or recreational equipment" means items |
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| 44 | 44 | | 2.14designed for human use and worn in conjunction with an athletic or recreational activity |
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| 45 | 45 | | 2.15that are not suitable for general use. Sports and recreational equipment includes, but is not |
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| 46 | 46 | | 2.16limited to, ballet and tap shoes; cleated or spiked athletic shoes; gloves, including, but not |
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| 47 | 47 | | 2.17limited to, baseball, bowling, boxing, hockey, and golf gloves; goggles; hand and elbow |
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| 48 | 48 | | 2.18guards; life preservers and vests; mouth guards; roller and ice skates; shin guards; shoulder |
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| 49 | 49 | | 2.19pads; ski boots; waders; and wetsuits and fins. "Protective equipment" means items for |
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| 50 | 50 | | 2.20human wear and designed as protection of the wearer against injury or disease or as protection |
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| 51 | 51 | | 2.21against damage or injury of other persons or property but not suitable for general use. |
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| 52 | 52 | | 2.22Protective equipment includes, but is not limited to, breathing masks; clean room apparel |
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| 53 | 53 | | 2.23and equipment; ear and hearing protectors; face shields; finger guards; hard hats; helmets; |
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| 54 | 54 | | 2.24paint or dust respirators; protective gloves; safety glasses and goggles; safety belts; tool |
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| 55 | 55 | | 2.25belts; and welders gloves and masks. |
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| 56 | 56 | | 2.26 EFFECTIVE DATE.This section is effective for sales and purchases made after |
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| 57 | 57 | | 2.27September 30, 2025. |
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| 58 | 58 | | 2Section 1. |
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| 59 | 59 | | REVISOR EAP/MI 25-0500303/19/25 |
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