1.1 A bill for an act
1.2 relating to taxation; sales and use; providing an exemption for all 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.School supplies.(a) All school supplies are exempt.
1.8 (b) For the purposes of this section, "school supplies" includes but is not limited to
1.9binders, calculators, cellophane tape, blackboard chalk, compasses, composition books,
1.10crayons, erasers, folders, glue, paste, glue sticks, highlighters, index cards, index card boxes,
1.11legal pads, lunch boxes, markers, notebooks, poster board, construction paper, graph paper,
1.12tracing paper, manila paper, copy paper, loose-leaf ruled paper, colored paper, pencil boxes,
1.13school supply boxes, pencil sharpeners, pencils, pens, protractors, rulers, scissors, and
1.14writing tablets. Book bags having a retail price of $60 or less are school supplies.
1.15 (c) School supplies does not include paper products not used primarily in school work,
1.16such as stationery and wrapping paper; adhesive products not generally used in a school
1.17setting by children; or backpacks designed primarily for hiking or camping.
1.18 EFFECTIVE DATE.This section is effective for sales and purchases made after June
1.1930, 2025.
1Section 1.
25-00912 as introduced12/16/24 REVISOR EAP/KR
SENATE
STATE OF MINNESOTA
S.F. No. 614NINETY-FOURTH SESSION
(SENATE AUTHORS: DORNINK, Drazkowski, Gustafson, Hoffman and Abeler)
OFFICIAL STATUSD-PGDATE
Introduction and first reading01/27/2025
Referred to Taxes