HF 3415

as introduced - 91st Legislature (2019 - 2020) Posted on 02/18/2020 11:28am

A bill for an act
relating to taxation; sales and use; providing annual tax holiday period for sales
and purchases of school supplies; amending Minnesota Statutes 2018, section
297A.68, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2018, section 297A.68, is amended by adding a subdivision
to read:

new text begin Subd. 46. new text end

new text begin Tax holiday for school supplies. new text end

new text begin (a) For the seven days prior to Labor Day,
school supplies are exempt provided that the individual item has a value for sales tax purposes
of $....... or less.
new text end

new text begin (b) For purposes of this subdivision, "school supplies" includes pencils; pens; markers;
crayons; glue and paste; lined, graph, art, and construction paper; blue books; notebooks;
folders; binders; portfolios; note cards and card holders; rulers and other measuring devices;
calculators; textbooks; reference books; music books and sheet music; book bags; and lunch
boxes.
new text end

new text begin (c) School supplies does not include paper products not used primarily in school work,
such as stationery and wrapping paper; adhesive products not generally used in a school
setting by children; or backpacks designed primarily for hiking or camping.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2020.
new text end