SF 268

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/14/2025 09:08 a.m.

A bill for an act
relating to taxation; sales and use; exempting additional purchases made by public
and private health plans; amending Minnesota Statutes 2024, section 297A.67, by
adding subdivisions.

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

Section 1.

Minnesota Statutes 2024, section 297A.67, is amended by adding a subdivision
to read:

new text begin Subd. 7b. new text end

new text begin Health care materials. new text end

new text begin Health care materials are exempt. "Health care
materials" means nondurable disposable health care materials prescribed by a physician
that are primarily and customarily used to serve a medical purpose and generally not used
by an individual in the absence of illness or injury and not used repeatedly by different
individuals. For purposes of this subdivision, "prescribed" has the meaning given in
subdivision 7.
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, 2025.
new text end

Sec. 2.

Minnesota Statutes 2024, section 297A.67, is amended by adding a subdivision to
read:

new text begin Subd. 7c. new text end

new text begin Other purchases under health plans. new text end

new text begin Items purchased in a transaction covered
by a private health plan that are not already exempt under subdivision 7, 7a, or 7b are exempt.
For purposes of this subdivision, "private health plan" means a health plan as defined in
section 62A.011, subdivision 3; a health plan as defined in section 62V.02, subdivision 4;
or a qualified health plan as defined in section 62A.011, subdivision 7.
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, 2025.
new text end