Bill > HF825

This bill creates a specific sales tax exemption for credit card transaction fees for a very narrow set of businesses in Minnesota. Specifically, the exemption applies to breweries located in a county with a population between 36,000 and 37,000 (based on the 2020 census) that hold both a brewing license and a retail on-sale license. For these businesses, credit card transaction fees charged to customers for sales tax liability between June 30, 2020, and January 1, 2024, will not be considered part of the "sales price" for tax purposes. Businesses that have already paid sales tax on these transaction fees can apply for a refund after June 30, 2025, by submitting an application to the Minnesota Department of Revenue. The bill appropriates the necessary funds from the general fund to cover these potential refunds, and the provision is retroactively effective for the specified time period. While the bill appears to be highly specific, it provides financial relief to a particular class of small business owners by reducing their tax burden related to credit card processing fees.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0825&ssn=0&y=2025