Exemption provision for all school supplies

SF 749 exempts all school supplies from Minnesota's sales tax, effective after June 30, 2025. It directly affects students, families, and schools by removing sales tax on items like notebooks, pencils, binders, calculators, and book bags priced under $60. The bill defines "school supplies" broadly to include common classroom items but excludes non-school items like stationery, wrapping paper, or hiking backpacks. This change simplifies tax treatment for these purchases, ensuring no sales tax applies to qualifying items at the point of sale.