MN SF2398

Authorizes the Minnesota tax commissioner to issue sales tax refunds to Canadian residents or businesses on purchases made in Minnesota if specific conditions are met.

Requires the Canadian purchaser to have been in Minnesota expressly to make the purchase, not for recreational or tourism purposes.

Limits refunds to items purchased for $25 or more per transaction that are removed from Minnesota within 30 days for permanent use outside the state.

Sets minimum refund threshold of $15 based on qualifying sales made within one calendar year of the first qualifying purchase.

Excludes taxable services as defined in section 297A.61, subdivision 3, paragraph (g) from the refund program.

Takes effect retroactively for sales and purchases made after December 31, 2010.