The legislative bill introduced by Representative Davids proposes to make all school supplies exempt from sales and use tax in Minnesota. The bill aims to amend Minnesota Statutes section 297A.67 by adding a new subdivision that defines school supplies broadly, including items ranging from binders, calculators, and crayons, to pencil sharpeners and scissors. Additionally, the bill specifies that book bags costing $60 or less will also be considered school supplies and thus tax-exempt. However, it clarifies that items like stationery not primarily used for school work, special adhesive products, and backpacks meant for hiking or camping are not covered under this tax exemption. This bill has been referred to the Committee on Taxes for further consideration.