| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; exempting additional purchases made by public |
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| 3 | 3 | | 1.3 and private health plans; amending Minnesota Statutes 2024, section 297A.67, by |
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| 4 | 4 | | 1.4 adding subdivisions. |
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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, is amended by adding a subdivision |
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| 7 | 7 | | 1.7to read: |
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| 8 | 8 | | 1.8 Subd. 7b.Health care materials.Health care materials are exempt. "Health care |
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| 9 | 9 | | 1.9materials" means nondurable disposable health care materials prescribed by a physician |
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| 10 | 10 | | 1.10that are primarily and customarily used to serve a medical purpose and generally not used |
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| 11 | 11 | | 1.11by an individual in the absence of illness or injury and not used repeatedly by different |
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| 12 | 12 | | 1.12individuals. For purposes of this subdivision, "prescribed" has the meaning given in |
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| 13 | 13 | | 1.13subdivision 7. |
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| 14 | 14 | | 1.14 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 15 | 15 | | 1.1530, 2025. |
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| 16 | 16 | | 1.16 Sec. 2. Minnesota Statutes 2024, section 297A.67, is amended by adding a subdivision to |
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| 17 | 17 | | 1.17read: |
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| 18 | 18 | | 1.18 Subd. 7c.Other purchases under health plans.Items purchased in a transaction covered |
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| 19 | 19 | | 1.19by a private health plan that are not already exempt under subdivision 7, 7a, or 7b are exempt. |
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| 20 | 20 | | 1.20For purposes of this subdivision, "private health plan" means a health plan as defined in |
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| 21 | 21 | | 1.21section 62A.011, subdivision 3; a health plan as defined in section 62V.02, subdivision 4; |
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| 22 | 22 | | 1.22or a qualified health plan as defined in section 62A.011, subdivision 7. |
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| 23 | 23 | | 1Sec. 2. |
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| 24 | 24 | | 25-01051 as introduced12/11/24 REVISOR EAP/LN |
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| 25 | 25 | | SENATE |
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| 26 | 26 | | STATE OF MINNESOTA |
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| 27 | 27 | | S.F. No. 268NINETY-FOURTH SESSION |
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| 28 | 28 | | (SENATE AUTHORS: NELSON, Rest, Weber and Dibble) |
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| 29 | 29 | | OFFICIAL STATUSD-PGDATE |
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| 30 | 30 | | Introduction and first reading01/16/2025 |
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| 31 | 31 | | Referred to Taxes 2.1 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 32 | 32 | | 2.230, 2025. |
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| 33 | 33 | | 2Sec. 2. |
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| 34 | 34 | | 25-01051 as introduced12/11/24 REVISOR EAP/LN |
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