SF 750

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/11/2025 09:15 a.m.

A bill for an act
relating to taxation; sales and use; providing a temporary sales tax holiday on
school supplies.

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

Section 1. new text begin SALES TAX HOLIDAY; SCHOOL SUPPLIES.
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new text begin (a) The retail sale of the following items is exempt from the tax imposed under Minnesota
Statutes, chapter 297A, during the period from 12:01 a.m. on August 12, 2025, through
11:59 p.m. on August 18, 2025:
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new text begin (1) book bags having a retail price of $60 or less; and
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new text begin (2) school supplies having a retail price of $15 or less per item.
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new text begin (b) For the purposes of this section, "school supplies" includes binders, calculators,
cellophane tape, blackboard chalk, compasses, composition books, crayons, erasers, folders,
glue, paste, glue sticks, highlighters, index cards, index card boxes, legal pads, lunch boxes,
markers, notebooks, poster board, construction paper, graph paper, tracing paper, manila
paper, copy paper, loose-leaf ruled paper, colored paper, pencil boxes, school supply boxes,
pencil sharpeners, pencils, pens, protractors, rulers, scissors, and writing tablets.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
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