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SF422 (Legislative Session 94 (2025-2026))

Certain firearms and certain fishing equipment annual sales and purchases tax holiday provision

Related bill: HF302

AI Generated Summary

Purpose

This bill adds a sales and use tax exemption (a tax holiday) for the purchase of firearms (excluding handguns) during a specific period each year. The exemption applies seven days before the first day of the deer open season, as determined by the Minnesota Department of Natural Resources (DNR).

Main provisions

  • Adds a new subdivision (Subdivision 47) to Minnesota Statutes 2024 section 297A.68 establishing a tax holiday for certain firearms.
  • The exemption applies to firearms other than handguns.
  • The seven-day tax holiday occurs prior to the first day of the open deer season.
  • The exact timing is prescribed by the Commissioner of Natural Resources under section 97B.311(1)(a).

Changes to current law

  • Creates a new annual sales tax exemption window specifically for firearms purchases (excluding handguns) in the seven days before deer season.
  • This is a modification to the sales and use tax law (Minnesota Statutes 2024 section 297A.68) by adding a new subdivision.
  • It links the timing of the exemption to the deer hunting calendar set by the DNR.

Administrative details and implementation

  • The exemption is implemented as part of the state’s sales tax framework, relying on the DNR to determine the exact seven-day window before the deer season.
  • The relevant framework for timing is 97B.311(1)(a), as referenced in the bill.

Potential impact

  • Consumers purchasing firearms (other than handguns) during the seven-day period before deer season would not pay sales tax on those purchases.
  • May affect hunting-related spending and purchasing behavior around deer season.

Relevant Terms - sales tax holiday - firearms (excluding handguns) - seven days - open season for deer - Commissioner of Natural Resources - Minnesota Statutes 2024 section 297A.68 - subdivision 47 - 97B.311

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 21, 2025SenateActionIntroduction and first reading
January 21, 2025SenateActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Subd. 47. Tax holiday for certain firearms prior to open season for deer; firearms other than handguns exempt for seven days before the first day of open season, as prescribed by the commissioner of natural resources under § 97B.311, subd. 1(a)."
      ],
      "removed": [],
      "summary": "Adds Subd. 47 to Minnesota Statutes 2024 § 297A.68 to establish a seven-day tax holiday for firearms prior to the open deer hunting season (firearms other than handguns), as prescribed by the commissioner of natural resources under § 97B.311, subd. 1(a).",
      "modified": []
    },
    "citation": "297A.68",
    "subdivision": "Subd. 47"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Referenced as the authority for the open-season firearm tax holiday, § 97B.311, subd. 1(a).",
      "modified": []
    },
    "citation": "97B.311",
    "subdivision": ""
  }
]

Progress through the legislative process

17%
In Committee

Sponsors

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