| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxes; sales and use; providing for a sales tax holiday on 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.Sales tax holiday.(a) For the purposes of this subdivision, "sales tax holiday" |
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| 8 | 8 | | 1.8means the dates during which the retail sale of qualifying items is exempt from the tax |
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| 9 | 9 | | 1.9imposed under this chapter. |
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| 10 | 10 | | 1.10 (b) There is a sales tax holiday established during the seven-day period beginning at |
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| 11 | 11 | | 1.1112:01 a.m. on each July 31 and ending at 11:59 p.m. on August 6 for the following items: |
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| 12 | 12 | | 1.12 (1) book bags having a retail price of $60 or less; and |
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| 13 | 13 | | 1.13 (2) school supplies having a retail price of $15 or less per item. For the purposes of this |
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| 14 | 14 | | 1.14subdivision, "school supplies" includes binders, calculators, cellophane tape, blackboard |
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| 15 | 15 | | 1.15chalk, compasses, composition books, crayons, erasers, folders, glue, paste, glue sticks, |
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| 16 | 16 | | 1.16highlighters, index cards, index card boxes, legal pads, lunch boxes, markers, notebooks, |
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| 17 | 17 | | 1.17poster board, construction paper, graph paper, tracing paper, manila paper, copy paper, |
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| 18 | 18 | | 1.18loose-leaf ruled paper, colored paper, pencil boxes, school supply boxes, pencil sharpeners, |
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| 19 | 19 | | 1.19pencils, pens, protractors, rulers, scissors, and writing tablets. |
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| 20 | 20 | | 1.20 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 21 | 21 | | 1.2130, 2025. |
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| 22 | 22 | | 1Section 1. |
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| 23 | 23 | | REVISOR EAP/KR 25-0114412/18/24 |
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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. 714 |
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| 29 | 29 | | NINETY-FOURTH SESSION |
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| 30 | 30 | | Authored by Engen and Zeleznikar02/13/2025 |
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| 31 | 31 | | The bill was read for the first time and referred to the Committee on Taxes |
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