1.1 	A bill for an act
1.2 	relating to  taxation; sales and use; providing annual tax holiday period for sales 
1.3 	and purchases of school supplies;amending Minnesota Statutes 2022, section 
1.4 	297A.68, by 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.68, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 46.Tax holiday for school supplies. (a) For the seven days prior to Labor Day, 
1.9 	school supplies are exempt provided that the individual item has a value for sales tax purposes 
1.10 	of $....... or less.
1.11 	(b) For purposes of this subdivision, "school supplies" includes pencils; pens; markers; 
1.12 	crayons; glue and paste; lined, graph, art, and construction paper; blue books; notebooks; 
1.13 	folders; binders; portfolios; note cards and card holders; rulers and other measuring devices; 
1.14 	calculators; textbooks; reference books; music books and sheet music; book bags; and lunch 
1.15 	boxes.
1.16 	(c) School supplies does not include paper products not used primarily in school work, 
1.17 	such as stationery and wrapping paper; adhesive products not generally used in a school 
1.18 	setting by children; or backpacks designed primarily for hiking or camping.

1.19 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.20 	30, 2023.