MN HF5187

Exempts all school supplies from Minnesota sales and use tax by amending Minnesota Statutes 2022, section 297A.67.

Defines school supplies to include items such as binders, calculators, tape, chalk, compasses, crayons, erasers, folders, glue, highlighters, markers, notebooks, paper (construction, graph, copy, colored), pencils, pens, rulers, scissors, and writing tablets.

Includes book bags with a retail price of $60 or less as exempt school supplies.

Excludes paper products not used primarily in school work (stationery, wrapping paper), adhesive products not generally used in school settings by children, and backpacks designed primarily for hiking or camping.

Effective for all sales and purchases made after June 30, 2024.