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:

Subd. 46.

Tax holiday for school supplies.

(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.

(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.

(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.

EFFECTIVE DATE.

This section is effective for sales and purchases made after June
30, 2020.