MN HF3292

Amends Minnesota Statutes section 297A.67 to add a new subdivision 7b exempting items from sales and use tax when purchased in transactions covered by Medicare, Medicaid, or a private health plan.

Applies the exemption only to items not already exempt under existing subdivisions 7 or 7a of the statute.

Defines "private health plan" to mean a health plan as defined in section 62A.011, subdivision 3, or a qualified health plan as defined in section 62A.011, subdivision 7.

Effective for sales and purchases made after June 30, 2018.