This legislative bill from Minnesota aims to make all school supplies exempt from sales and use tax. This includes a wide range of items such as binders, calculators, pens, pencils, crayons, notebooks, and even book bags priced at $60 or less. However, the exemption does not cover items like stationery, wrapping paper, and backpacks meant for non-school purposes such as hiking or camping. The proposed amendment would add this exemption to the Minnesotan tax statute.