Baby products sales and use tax exemption expansion

SF 316 expands Minnesota's sales tax exemption for baby products by adding specific items to the existing list. The bill adds baby wipes, cribs and bassinets, crib/bassinet mattresses, changing tables/pads, strollers, car seats, and infant eating utensils to the exemption, which already covers items like breast pumps and baby bottles. This change directly affects parents and caregivers purchasing these essential baby products, as they will no longer pay state sales tax on these items. The exemption applies to sales and purchases made after June 30, 2025, and amends Minnesota Statutes section 297A.67, subdivision 9.