MN SF749

Exempts all school supplies from Minnesota sales and use tax, effective July 1, 2025

Covered items include binders, calculators, tape, chalk, compasses, composition books, crayons, erasers, folders, glue, highlighters, index cards, lunch boxes, markers, notebooks, various paper types, pencils, pens, protractors, rulers, and scissors

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

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