MN SF712

Exempts firearms (other than handguns) from sales tax for seven days prior to the first day of open season for deer as prescribed by the commissioner of natural resources.

Exempts sport angling equipment used for open season fishing from sales tax for seven days prior to the Saturday two weeks before Memorial Day weekend.

Both tax exemptions are effective for sales and purchases made after June 30, 2023.

Amends Minnesota Statutes 2022, section 297A.68 by adding two new subdivisions (46 and 47) to create these annual tax holiday periods.