Sales and use tax exemption provided for all school supplies.

HF 331 exempts all school supplies from Minnesota's sales and use tax, effective July 1, 2025. It defines "school supplies" broadly to include items like notebooks, pencils, binders, calculators, and book bags priced at $60 or less, while excluding non-school items like stationery or hiking backpacks. This change directly affects students, families, and schools purchasing these items, removing a sales tax burden on essential educational materials. The bill amends Minnesota Statutes section 297A.67 to add this specific tax exemption.