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SF316 (Legislative Session 94 (2025-2026))

Baby products sales and use tax exemption expansion

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

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 21, 2025SenateActionIntroduction and first reading
January 21, 2025SenateActionReferred toTaxes
January 27, 2025SenateActionAuthor stricken
January 30, 2025SenateActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [
        "List of baby products exempted: 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."
      ],
      "removed": [],
      "summary": "Expands the Minnesota sales tax exemption to include a list of baby products under Minnesota Statutes section 297A.67, subdivision 9.",
      "modified": [
        "Amends 297A.67, subdivision 9 to expand the exempt goods to include the listed baby products."
      ]
    },
    "citation": "297A.67",
    "subdivision": "Subd.9"
  }
]

Progress through the legislative process

17%
In Committee

Sponsors

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