Additional purchases made by public and private health plans exempted from sales and use tax.

HF 290 exempts specific health-related purchases made by public and private health plans from Minnesota's sales and use tax. It creates two new exemptions: (1) single-use medical items prescribed by a physician (like bandages or syringes), and (2) other items purchased under private health plans not already covered by existing exemptions. These changes apply to purchases made after June 30, 2025, and directly affect health plans purchasing these items. The bill modifies Minnesota Statutes 297A.67 to clarify which health care materials qualify for tax exemption.