Senate File No. 749 is a legislative bill proposing that all school supplies be exempt from sales and use tax in Minnesota. This bill would modify the state’s tax law specifically by adding a new category under section 297A.67 to exempt various items used by students. The exemption includes a wide range of supplies such as binders, calculators, crayons, notebooks, pencils, and more. Additionally, book bags that cost $60 or less are included in the exemption. However, the bill clarifies that products like stationery and wrapping paper, which are not primarily used for school, and backpacks meant for hiking or camping, are not included as tax-exempt school supplies.