as introduced - 93rd Legislature (2023 - 2024) Posted on 03/15/2023 12:20pm
Engrossments | ||
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Introduction | Posted on 03/07/2023 |
A bill for an act
relating to taxation; sales and use; providing a sales tax holiday for the purchase
of school supplies.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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(a) The tax imposed under Minnesota Statutes, chapter 297A, may not be collected
during the period from 12:01 a.m. on August 15, 2023, through 11:59 p.m. on August 21,
2023, on the retail sale of the following:
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(1) book bags having a retail price of $60 or less; and
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(2) school supplies having a retail price of $15 or less per item.
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(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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This section is effective the day following final enactment.
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