1.1 A bill for an act
1.2 relating to taxes; sales and use; providing for a sales tax holiday on 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.Sales tax holiday.(a) For the purposes of this subdivision, "sales tax holiday"
1.8means the dates during which the retail sale of qualifying items is exempt from the tax
1.9imposed under this chapter.
1.10 (b) There is a sales tax holiday established during the seven-day period beginning at
1.1112:01 a.m. on each July 31 and ending at 11:59 p.m. on August 6 for the following items:
1.12 (1) book bags having a retail price of $60 or less; and
1.13 (2) school supplies having a retail price of $15 or less per item. For the purposes of this
1.14subdivision, "school supplies" includes binders, calculators, cellophane tape, blackboard
1.15chalk, compasses, composition books, crayons, erasers, folders, glue, paste, glue sticks,
1.16highlighters, index cards, index card boxes, legal pads, lunch boxes, markers, notebooks,
1.17poster board, construction paper, graph paper, tracing paper, manila paper, copy paper,
1.18loose-leaf ruled paper, colored paper, pencil boxes, school supply boxes, pencil sharpeners,
1.19pencils, pens, protractors, rulers, scissors, and writing tablets.
1.20 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.2130, 2025.
1Section 1.
REVISOR EAP/KR 25-0114412/18/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 714
NINETY-FOURTH SESSION
Authored by Engen and Zeleznikar02/13/2025
The bill was read for the first time and referred to the Committee on Taxes