SF422

Purpose

This bill adds a sales and use tax exemption (a tax holiday) for the purchase of firearms (excluding handguns) during a specific period each year. The exemption applies seven days before the first day of the deer open season, as determined by the Minnesota Department of Natural Resources (DNR).

Main provisions

• Adds a new subdivision (Subdivision 47) to Minnesota Statutes 2024 section 297A.68 establishing a tax holiday for certain firearms.
• The exemption applies to firearms other than handguns.
• The seven-day tax holiday occurs prior to the first day of the open deer season.
• The exact timing is prescribed by the Commissioner of Natural Resources under section 97B.311(1)(a).

Changes to current law

• Creates a new annual sales tax exemption window specifically for firearms purchases (excluding handguns) in the seven days before deer season.
• This is a modification to the sales and use tax law (Minnesota Statutes 2024 section 297A.68) by adding a new subdivision.
• It links the timing of the exemption to the deer hunting calendar set by the DNR.

Administrative details and implementation

• The exemption is implemented as part of the state’s sales tax framework, relying on the DNR to determine the exact seven-day window before the deer season.
• The relevant framework for timing is 97B.311(1)(a), as referenced in the bill.

Potential impact

• Consumers purchasing firearms (other than handguns) during the seven-day period before deer season would not pay sales tax on those purchases.
• May affect hunting-related spending and purchasing behavior around deer season.

Relevant Terms - sales tax holiday - firearms (excluding handguns) - seven days - open season for deer - Commissioner of Natural Resources - Minnesota Statutes 2024 section 297A.68 - subdivision 47 - 97B.311