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Minnesota Legislature

Office of the Revisor of Statutes

HF 306

as introduced - 90th Legislature (2017 - 2018) Posted on 02/16/2017 03:43pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; sales and use; modifying exemption for instructional materials;
amending Minnesota Statutes 2016, section 297A.67, subdivision 13a.


Section 1.

Minnesota Statutes 2016, section 297A.67, subdivision 13a, is amended to read:

Subd. 13a.

Instructional materials.

new text begin(a) new text endInstructional materials, other than textbooks,
that are prescribed for use in conjunction with a course of study in a postsecondary school,
college, university, or private career school to students who are regularly enrolled at such
institutions are exempt. For purposes of this subdivision, "instructional materials" means
materials required to be used directly in the completion of the course of study, including,
but not limited todeleted text begin,deleted text endnew text begin:
new text end

new text begin (1) new text endinteractive CDs, tapes, digital audio works, digital audiovisual works, and computer
softwaredeleted text begin.deleted text endnew text begin;
new text end

new text begin (2) charts and models used in the course of study; and
new text end

new text begin (3) specialty pens, pencils, inks, paint, paper, and other art supplies for art classes.
new text end

new text begin (b) Notwithstanding paragraph (c), if the course of study is necessary to obtaining a
degree or certification for a trade or career, any equipment, tools, and supplies required
during the course of study that are generally used directly in the practice of the career or
trade are also exempt.
new text end

new text begin (c) new text endInstructional materials do not include general reference works or other items incidental
to the instructional process such as pens, pencils, paper, folders, or computersnew text begin that are of
general use outside of the course of study
new text end.

new text begin (d) new text endFor purposes of this subdivision, "school" and "private career school" have the
meanings given in subdivision 13.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end