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SF3394 (Legislative Session 94 (2025-2026))

Exemption provision for dietary supplements

Related bill: HF2794

AI Generated Summary

Purpose of the Bill

The bill aims to amend existing tax laws concerning sales and use by introducing a tax exemption specifically for dietary supplements in Minnesota.

Main Provisions

  • Dietary Supplement Exemption: The bill proposes an amendment to Minnesota Statutes, aiming to provide a tax exemption for dietary supplements. This would mean that these products would no longer be subject to sales tax, reducing the overall cost for consumers.
  • Technical Amendments: To implement this exemption, specific changes will be made to sections 297A.61 and 297A.67 of the Minnesota Statutes. This includes adding a new subdivision that specifically addresses the tax status of dietary supplements.

Significant Changes to Existing Law

  • Inclusion of Dietary Supplements in Taxable Services: Previously, dietary supplements were likely categorized similar to other taxable goods. The bill seeks to change this by explicitly exempting dietary supplements from sales tax, aligning them more closely with other non-taxable necessities.

Relevant Terms: taxation, sales tax, use tax, dietary supplements, tax exemption, Minnesota Statutes, retail sales, tangible personal property.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 21, 2025SenateFloorActionIntroduction and first reading
April 21, 2025SenateFloorActionIntroduction and first reading
April 21, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Dietary supplements included as taxable food.",
        "Telecommunication services included as taxable."
      ],
      "removed": [],
      "summary": "The section 297A.61, subdivision 3 is amended to include new types of transactions under sale and purchase.",
      "modified": []
    },
    "citation": "297A.61",
    "subdivision": "subdivision 3"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill references section 626.84 subdivision 1 concerning off-duty licensed peace officers.",
      "modified": []
    },
    "citation": "626.84",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References section 297A.68 subdivision 40 regarding non-taxable services for land clearing contracts.",
      "modified": []
    },
    "citation": "297A.68",
    "subdivision": "subdivision 40"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines service contract terms under section 59B.02 subdivision 11.",
      "modified": []
    },
    "citation": "59B.02",
    "subdivision": "subdivision 11"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Added clarification to include all charges in the privilege of admission sales price.",
      "modified": []
    },
    "citation": "297A.61",
    "subdivision": "subdivision 3, paragraph g, clause 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines cannabis product related to taxable transactions.",
      "modified": []
    },
    "citation": "295.81",
    "subdivision": "subdivision 1"
  }
]

Sponsors