The legislative bill SF No 268 in the state of Minnesota proposes an amendment to the taxation laws specifically outlined in section 297A.67 of the Minnesota Statutes. This amendment seeks to exempt certain purchases from sales and use tax. These purchases are specifically defined as health care materials which must be nondurable and disposable, prescribed by a physician, primarily used for medical purposes, and generally not used by individuals unless they are ill or injured. These items are also characteristically not reusable by different individuals. This change aims to alleviate tax burdens on necessary medical supplies for both public and private health plans.