1.1 A bill for an act
1.2 relating to taxation; sales and use; exempting credit card transaction fees for certain
1.3 businesses; appropriating money.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. TEMPORARY SALES TAX EXEMPTION; CREDIT CARD
1.6TRANSACTION FEES.
1.7 Subdivision 1.Exemption; refund.(a) For a business that meets the following criteria,
1.8"sales price" as defined under Minnesota Statutes, section 297A.61, subdivision 7, does not
1.9include credit card transaction fees charged to a customer for sales tax liability incurred
1.10after June 30, 2020, and before January 1, 2024:
1.11 (1) located in a county with a population greater than 36,000 but less than 37,000 as of
1.12the 2020 federal census; and
1.13 (2) licensed as a brewer under Minnesota Statutes, chapter 340A, and holds a retail
1.14on-sale license.
1.15 (b) Businesses that paid sales and use taxes on items exempted under subdivision 1 may
1.16apply for a refund in the form and manner prescribed by the commissioner of revenue. The
1.17applicant must be the owner of a business that meets the criteria in paragraph (a). Refunds
1.18must not be issued until after June 30, 2025.
1.19 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.20is appropriated from the general fund to the commissioner of revenue.
1.21 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.22made after June 30, 2020, and before January 1, 2024.
1Section 1.
REVISOR EAP/MI 25-0153201/21/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 825
NINETY-FOURTH SESSION
Authored by Dotseth02/17/2025
The bill was read for the first time and referred to the Committee on Taxes