| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; exempting credit card transaction fees for certain |
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| 3 | 3 | | 1.3 businesses; appropriating money. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. TEMPORARY SALES TAX EXEMPTION; CREDIT CARD |
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| 6 | 6 | | 1.6TRANSACTION FEES. |
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| 7 | 7 | | 1.7 Subdivision 1.Exemption; refund.(a) For a business that meets the following criteria, |
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| 8 | 8 | | 1.8"sales price" as defined under Minnesota Statutes, section 297A.61, subdivision 7, does not |
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| 9 | 9 | | 1.9include credit card transaction fees charged to a customer for sales tax liability incurred |
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| 10 | 10 | | 1.10after June 30, 2020, and before January 1, 2024: |
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| 11 | 11 | | 1.11 (1) located in a county with a population greater than 36,000 but less than 37,000 as of |
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| 12 | 12 | | 1.12the 2020 federal census; and |
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| 13 | 13 | | 1.13 (2) licensed as a brewer under Minnesota Statutes, chapter 340A, and holds a retail |
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| 14 | 14 | | 1.14on-sale license. |
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| 15 | 15 | | 1.15 (b) Businesses that paid sales and use taxes on items exempted under subdivision 1 may |
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| 16 | 16 | | 1.16apply for a refund in the form and manner prescribed by the commissioner of revenue. The |
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| 17 | 17 | | 1.17applicant must be the owner of a business that meets the criteria in paragraph (a). Refunds |
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| 18 | 18 | | 1.18must not be issued until after June 30, 2025. |
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| 19 | 19 | | 1.19 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
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| 20 | 20 | | 1.20is appropriated from the general fund to the commissioner of revenue. |
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| 21 | 21 | | 1.21 EFFECTIVE DATE.This section is effective retroactively for sales and purchases |
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| 22 | 22 | | 1.22made after June 30, 2020, and before January 1, 2024. |
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| 23 | 23 | | 1Section 1. |
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| 24 | 24 | | REVISOR EAP/MI 25-0153201/21/25 |
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| 25 | 25 | | State of Minnesota |
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| 26 | 26 | | This Document can be made available |
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| 27 | 27 | | in alternative formats upon request |
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| 28 | 28 | | HOUSE OF REPRESENTATIVES |
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| 29 | 29 | | H. F. No. 825 |
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| 30 | 30 | | NINETY-FOURTH SESSION |
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| 31 | 31 | | Authored by Dotseth02/17/2025 |
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| 32 | 32 | | The bill was read for the first time and referred to the Committee on Taxes |
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