HF 2247

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/15/2021 03:12pm

A bill for an act
relating to taxation; sales and use; modifying the exemption for clothing to include
protective equipment; creating a new exemption for disinfecting wipes; amending
Minnesota Statutes 2020, section 297A.67, subdivision 8, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2020, section 297A.67, subdivision 8, is amended to read:

Subd. 8.

Clothing.

(a) Clothing is exempt. For purposes of this subdivision, "clothing"
means all human wearing apparel suitable for general use.

(b) Clothing includes, but is not limited to, aprons, household and shop; athletic
supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts
and suspenders; boots; coats and jackets; costumes; children and adult diapers, including
disposable; ear muffs; footlets; formal wear; garters and garter belts; girdles; gloves and
mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties;
overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoe laces;
slippers; sneakers; socks and stockings; steel-toed boots; underwear; uniforms, athletic and
nonathletic; deleted text begin and deleted text end wedding apparel new text begin ; and protective equipment new text end .

(c) Clothing does not include the following:

(1) belt buckles sold separately;

(2) costume masks sold separately;

(3) patches and emblems sold separately;

(4) sewing equipment and supplies, including but not limited to, knitting needles, patterns,
pins, scissors, sewing machines, sewing needles, tape measures, and thimbles;

(5) sewing materials that become part of clothing, including but not limited to, buttons,
fabric, lace, thread, yarn, and zippers;

(6) clothing accessories or equipment;

(7) sports or recreational equipment; new text begin and
new text end

(8) deleted text begin protective equipment; and
deleted text end

deleted text begin (9) deleted text end fur clothing as defined in section 297A.61, subdivision 46.

For purposes of this subdivision, "clothing accessories or equipment" means incidental
items worn on the person or in conjunction with clothing. Clothing accessories and equipment
include, but are not limited to, briefcases; cosmetics; hair notions, including barrettes, hair
bows, and hairnets; handbags; handkerchiefs; jewelry; nonprescription sunglasses; umbrellas;
wallets; watches; and wigs and hairpieces. "Sports or recreational equipment" means items
designed for human use and worn in conjunction with an athletic or recreational activity
that are not suitable for general use. Sports and recreational equipment includes, but is not
limited to, ballet and tap shoes; cleated or spiked athletic shoes; gloves, including, but not
limited to, baseball, bowling, boxing, hockey, and golf gloves; goggles; hand and elbow
guards; life preservers and vests; mouth guards; roller and ice skates; shin guards; shoulder
pads; ski boots; waders; and wetsuits and fins. "Protective equipment" means items for
human wear and designed as protection of the wearer against injury or disease or as protection
against damage or injury of other persons or property but not suitable for general use.
Protective equipment includes, but is not limited to, breathing masks; clean room apparel
and equipment; ear and hearing protectors; face shields; finger guards; hard hats; helmets;
paint or dust respirators; protective gloves; safety glasses and goggles; safety belts; tool
belts; and welders gloves and masks.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2021.
new text end

Sec. 2.

Minnesota Statutes 2020, section 297A.67, is amended by adding a subdivision to
read:

new text begin Subd. 38. new text end

new text begin Disinfecting wipes. new text end

new text begin Disinfecting wipes are exempt. For purposes of this
subdivision, "disinfecting wipes" means single-use, disposable, pieces of absorbent material
used for decontaminating, preventing cross-contamination, cleaning, and disinfecting
surfaces.
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, 2021.
new text end