1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting additional purchases made by public 
1.3 	and private health plans;amending Minnesota Statutes 2022, section 297A.67, by 
1.4 	adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 297A.67, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 7b.Other purchases under health plans. Items purchased in a transaction covered 
1.9 	by Medicare, Medicaid, or a private health plan, that are not already exempt under subdivision 
1.10 	7 or 7a are exempt. For purposes of this subdivision, "Medicare" and "Medicaid" have the 
1.11 	definitions given in subdivision 7. For purposes of this subdivision, "private health plan" 
1.12 	means a health plan as defined in section 62A.011, subdivision 3, or a qualified health plan 
1.13 	as defined in section 62A.011, subdivision 7.

1.14 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.15 	30, 2023.