All school supplies tax exemption provision

This bill (SF 614) exempts all school supplies from Minnesota's sales tax starting July 1, 2025. It directly affects students, families, and schools by removing tax on common items like notebooks, pencils, calculators, binders, and book bags priced under $60. The law specifically defines "school supplies" to include listed items while excluding non-educational products like stationery, wrapping paper, and hiking backpacks. This policy change reduces out-of-pocket costs for purchasing essential classroom materials.