SF316

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