Minnesota SF954 provides sales tax refunds for qualifying individuals with terminal or long-term illnesses.
Minnesota SF954 establishes a sales tax refund program for qualifying individuals. A qualifying individual is someone in advanced stages of an illness expected to result in death or last at least 12 months, who receives a disability determination from the United States Social Security Administration or a state medical review team, and who receives financial assistance through state or federal disability programs. These individuals can receive a refund equal to the amount of sales taxes paid in the previous calendar year.
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