MN HF306

Amends Minnesota Statutes section 297A.67, subdivision 13a to modify the sales and use tax exemption for instructional materials at postsecondary institutions.

Expands the definition of exempt instructional materials to include interactive CDs, tapes, digital audio works, digital audiovisual works, computer software, charts, models, and specialty art supplies for art classes.

Adds new exemption for equipment, tools, and supplies required for trade or career certification courses that are generally used directly in the practice of that career or trade.

Clarifies that general reference works, pens, pencils, paper, folders, and computers of general use outside the course of study are not exempt.

Makes the exemption effective for sales and purchases made after June 30, 2017.