MN SF5407

Exempts all school supplies from Minnesota sales and use tax under a new subdivision 41 of Minnesota Statutes section 297A.67.

Defines school supplies to include writing instruments, paper products, adhesives, organizers, and other classroom materials such as binders, calculators, erasers, folders, glue, markers, notebooks, pencils, and scissors.

Includes book bags with a retail price of $60 or less as school supplies eligible for the exemption.

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

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