Firearms and fishing equipment provided annual tax holiday periods for sales and purchases.

HF 302 creates two annual tax holidays in Minnesota: one for non-handgun firearms (excluding handguns) and another for sport fishing equipment. During the seven days before deer hunting season begins, buyers of qualifying firearms pay no sales tax. Similarly, during the seven days before Memorial Day weekend, buyers of qualifying fishing gear pay no sales tax. These tax exemptions apply to sales and purchases made after June 30, 2025, and directly affect residents purchasing these items during the specified periods.