1.1 A bill for an act
1.2 relating to taxation; sales and use; providing annual tax holiday period for sales
1.3 and purchases of school supplies; amending Minnesota Statutes 2024, section
1.4 297A.68, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 297A.68, is amended by adding a subdivision
1.7to read:
1.8 Subd. 47.Tax holiday for school supplies.(a) For the seven days prior to Labor Day,
1.9school supplies are exempt provided that the individual item has a value for sales tax purposes
1.10of $....... or less.
1.11 (b) For purposes of this subdivision, "school supplies" includes pencils; pens; markers;
1.12crayons; glue and paste; lined, graph, art, and construction paper; blue books; notebooks;
1.13folders; binders; portfolios; note cards and card holders; rulers and other measuring devices;
1.14calculators; textbooks; reference books; music books and sheet music; book bags; and lunch
1.15boxes.
1.16 (c) School supplies does not include paper products not used primarily in school work,
1.17such as stationery and wrapping paper; adhesive products not generally used in a school
1.18setting by children; or backpacks designed primarily for hiking or camping.
1.19 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.2030, 2025.
1Section 1.
25-01133 as introduced12/18/24 REVISOR EAP/BM
SENATE
STATE OF MINNESOTA
S.F. No. 418NINETY-FOURTH SESSION
(SENATE AUTHORS: EICHORN, Farnsworth and Bahr)
OFFICIAL STATUSD-PGDATE
Introduction and first reading01/21/2025
Referred to Taxes