| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; providing annual tax holiday period for sales |
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| 3 | 3 | | 1.3 and purchases of school supplies; amending Minnesota Statutes 2024, section |
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| 4 | 4 | | 1.4 297A.68, by adding a subdivision. |
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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.68, is amended by adding a subdivision |
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| 7 | 7 | | 1.7to read: |
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| 8 | 8 | | 1.8 Subd. 47.Tax holiday for school supplies.(a) For the seven days prior to Labor Day, |
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| 9 | 9 | | 1.9school supplies are exempt provided that the individual item has a value for sales tax purposes |
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| 10 | 10 | | 1.10of $....... or less. |
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| 11 | 11 | | 1.11 (b) For purposes of this subdivision, "school supplies" includes pencils; pens; markers; |
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| 12 | 12 | | 1.12crayons; glue and paste; lined, graph, art, and construction paper; blue books; notebooks; |
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| 13 | 13 | | 1.13folders; binders; portfolios; note cards and card holders; rulers and other measuring devices; |
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| 14 | 14 | | 1.14calculators; textbooks; reference books; music books and sheet music; book bags; and lunch |
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| 15 | 15 | | 1.15boxes. |
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| 16 | 16 | | 1.16 (c) School supplies does not include paper products not used primarily in school work, |
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| 17 | 17 | | 1.17such as stationery and wrapping paper; adhesive products not generally used in a school |
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| 18 | 18 | | 1.18setting by children; or backpacks designed primarily for hiking or camping. |
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| 19 | 19 | | 1.19 EFFECTIVE DATE.This section is effective for sales and purchases made after June |
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| 20 | 20 | | 1.2030, 2025. |
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| 21 | 21 | | 1Section 1. |
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| 22 | 22 | | 25-01133 as introduced12/18/24 REVISOR EAP/BM |
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| 23 | 23 | | SENATE |
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| 24 | 24 | | STATE OF MINNESOTA |
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| 25 | 25 | | S.F. No. 418NINETY-FOURTH SESSION |
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| 26 | 26 | | (SENATE AUTHORS: EICHORN, Farnsworth and Bahr) |
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| 27 | 27 | | OFFICIAL STATUSD-PGDATE |
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| 28 | 28 | | Introduction and first reading01/21/2025 |
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| 29 | 29 | | Referred to Taxes |
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