Exempts credit card transaction fees for certain Minnesota brewers from sales tax.

The bill exempts credit card transaction fees for brewers in counties with populations between 36,000 and 37,000, who are also licensed as retailers, from sales tax. These brewers must have paid sales and use taxes on items exempted under this provision. The exemption applies to transactions made between June 30, 2020, and January 1, 2024. Eligible businesses can apply for a refund after June 30, 2025, with the required funds appropriated from the general fund to the commissioner of revenue.

Exempts credit card transaction fees for certain Minnesota brewers from sales tax.

The bill exempts credit card transaction fees for brewers in counties with populations between 36,000 and 37,000, who are also licensed as retailers, from sales tax. These brewers must have paid sales and use taxes on items exempted under this provision. The exemption applies to transactions made between June 30, 2020, and January 1, 2024. Eligible businesses can apply for a refund after June 30, 2025, with the required funds appropriated from the general fund to the commissioner of revenue.