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SF3394 (Legislative Session 94 (2025-2026))

Exemption provision for dietary supplements

Related bill: HF2794

AI Generated Summary

Purpose of the Bill

The main goal of this Minnesota legislative bill is to amend existing tax laws by providing a sales and use tax exemption for dietary supplements. This bill aims to adjust tax regulations to exclude dietary supplements from being taxable items.

Main Provisions

  • Tax Exemption for Dietary Supplements: The bill seeks to amend Minnesota Statutes to include dietary supplements in the list of tax-exempt goods. Previously, these were included in taxable food products, such as prepared foods, soft drinks, and candy.
  • Amendment of Existing Statutes: Modifications are proposed to Minnesota Statutes 297A.61 and 297A.67 to redefine what constitutes a sale and purchase with reference to dietary supplements, effectively removing them from taxable status.

Significant Changes to Existing Law

  • Redefining Taxable Food: The bill alters existing definitions and categories by removing dietary supplements from the list of taxable food items. This represents a shift in how dietary supplements are classified for taxation purposes within the state.
  • Statutes Amendments: The changes will specifically amend sections 297A.61 subdivision 3 and 297A.67 subdivision 2, clarifying the conditions under which sales and purchases are considered taxable.

Relevant Terms

  • Sales and Use Tax
  • Tax Exemption
  • Dietary Supplements
  • Minnesota Statutes 297A.61
  • Minnesota Statutes 297A.67

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 22, 2025SenateFloorActionIntroduction and first reading
April 22, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Inclusion of dietary supplements under taxable goods and services."
      ],
      "removed": [],
      "summary": "This bill modifies the definition of sale and purchase in relation to taxable services under section 297A.61 subdivision 3.",
      "modified": []
    },
    "citation": "297A.61",
    "subdivision": "subdivision 3"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill relates to exemptions on sales and use taxes in section 297A.67 subdivision 2.",
      "modified": []
    },
    "citation": "297A.67",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill refers to services performed by licensed peace officers under section 626.84 subdivision 1.",
      "modified": []
    },
    "citation": "626.84",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references land clearing contracts under section 297A.68 subdivision 40.",
      "modified": []
    },
    "citation": "297A.68",
    "subdivision": "subdivision 40"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This part of the bill defines telecommunications services as per section 297A.669.",
      "modified": []
    },
    "citation": "297A.669",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section references service contracts for vehicle rentals under section 59B.02 subdivision 11.",
      "modified": []
    },
    "citation": "59B.02",
    "subdivision": "subdivision 11"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Refers to privilege of admission under section 297A.61 subdivision 3.",
      "modified": []
    },
    "citation": "297A.61",
    "subdivision": "subdivision 3"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Reference to taxable cannabis product definition in section 295.81 subdivision 1.",
      "modified": []
    },
    "citation": "295.81",
    "subdivision": "subdivision 1"
  }
]

Progress through the legislative process

17%
In Committee

Sponsors