MN SF268

Creates a new sales tax exemption for "health care materials," defined as nondurable disposable items prescribed by a physician that serve a medical purpose and are not typically used without illness or injury

Establishes a separate sales tax exemption for any items purchased through a private health plan that are not already exempt under existing medical exemption provisions

Defines "private health plan" to include health plans under Minnesota Statutes sections 62A.011 and 62V.02, as well as qualified health plans

Both exemptions take effect for sales and purchases made after June 30, 2025

Amends Minnesota Statutes 2024, section 297A.67 by adding two new subdivisions (7b and 7c)