MN SF614

Exempts all school supplies from Minnesota sales and use tax, effective for purchases made after June 30, 2025

Covered items include binders, calculators, tape, chalk, crayons, erasers, folders, glue, highlighters, index cards, notebooks, paper products, pencils, pens, rulers, scissors, and writing tablets

Book bags priced at $60 or less qualify for the exemption

Excludes stationery, wrapping paper, adhesive products not typically used by children in school settings, and backpacks designed primarily for hiking or camping

Amends Minnesota Statutes 2024, section 297A.67 by adding subdivision 41