HF 5187

as introduced - 93rd Legislature (2023 - 2024) Posted on 04/02/2024 11:52am

A bill for an act
relating to taxation; sales and use; providing an exemption for all school supplies;
amending Minnesota Statutes 2022, section 297A.67, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2022, section 297A.67, is amended by adding a subdivision
to read:

new text begin Subd. 41. new text end

new text begin School supplies. new text end

new text begin (a) All school supplies are exempt.
new text end

new text begin (b) For the purposes of this section, "school supplies" includes but is not limited to
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. Book bags having a retail price of $60 or less are school supplies.
new text end

new text begin (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.
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, 2024.
new text end