SF316
Baby products sales and use tax exemption expansion
Legislative Session 94 (2025-2026)
Related bill: HF18
AI Generated Summary
Purpose
- The bill expands Minnesota’s sales and use tax exemption for baby-related items. It aims to reduce the cost burden on families purchasing essentials for infants by making a broader set of baby products exempt from tax.
Main Provisions
- Amends Minnesota Statutes 2024 section 297A.67, subdivision 9 to add a wide list of baby products to the tax exemption.
- Exempt items include:
- Breast pumps
- Baby bottles and nipples
- Pacifiers
- Teething rings
- Infant syringes
- Baby wipes
- Cribs and bassinets
- Crib and bassinet mattresses
- Crib and bassinet sheets
- Changing tables
- Changing pads
- Strollers
- Car seats and car seat bases
- Baby swings
- Bottle sterilizers
- Infant eating utensils
- All listed items are exempt from sales and use tax under the amended provision.
Significant Changes to Existing Law
- Broadens the scope of the exemption in subdivision 9 of section 297A.67 to cover a comprehensive set of additional baby products.
- Explicitly removes tax on a wide range of infant-related items that previously may have been taxed, reducing overall costs for families purchasing baby equipment and supplies.
Potential Impacts
- Reduced out-of-pocket costs for families purchasing baby products.
- Possible revenue impact for the state related to the broadened exemption (less sales tax collected on the listed items).
- May influence consumer purchasing decisions and timing around when items are bought.
Key Terms from the Bill (to aid understanding and indexing)
- Sales and use tax exemption
- Baby products
- Minnesota Statutes 2024
- 297A.67 subdivision 9
- Exempt
- Breast pumps
- Baby bottles and nipples
- Pacifiers
- Teething rings
- Infant syringes
- Baby wipes
- Cribs and bassinets
- Crib/bassinet mattresses
- Crib/bassinet sheets
- Changing tables
- Changing pads
- Strollers
- Car seats and car seat bases
- Baby swings
- Bottle sterilizers
- Infant eating utensils
Relevant Terms - sales tax exemption - Minnesota - Minnesota Statutes 2024 section 297A.67 subdivision 9 - exempt - baby products - tax exemption for infant-related items
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 21, 2025 | Senate | Action | Introduction and first reading | ||
| January 21, 2025 | Senate | Action | Referred to | Taxes | |
| January 27, 2025 | Senate | Action | Author stricken | ||
| January 30, 2025 | Senate | Action | Author added |
Bill information comes from public records published by the Office of the Revisor of Statutes, the Minnesota House and the Minnesota Senate. AI summaries are written by MinneSlate and are not official. MinneSlate is independent and is not affiliated with the State of Minnesota or the Minnesota Legislature.
Progress through the legislative process
In Committee