as introduced - 92nd Legislature (2021 - 2022) Posted on 02/10/2022 02:07pm
A bill for an act
relating to taxation; sales and use; providing a temporary exemption for disposable
face coverings.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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Disposable face coverings are exempt from sales and use tax imposed under Minnesota
Statutes, chapter 297A, if purchased after June 30, 2022, and before July 1, 2024. For the
purposes of this subdivision, "disposable face coverings" means paper or disposable face
masks that cover the nose and mouth completely and that are sold for public consumption
to protect from infectious disease. Cloth masks, face shields, gaiters, masks that incorporate
a valve designed to facilitate easy exhaling, mesh masks, and masks with openings, holes,
visible gaps in the design or material, or vents are not disposable face coverings and are not
exempt under this section.
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This section is effective July 1, 2022, and applies to sales and
purchases made after June 30, 2022, and before July 1, 2024.
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