MN HF3742

Reinstates sales tax exemptions for certain local government entities by repealing provisions from Laws 2015, First Special Session chapter 3, article 6, section 7.

Establishes a temporary refund mechanism allowing purchasers and vendors who paid sales tax on exempt items after December 31, 2015 to apply directly to the commissioner of revenue for refunds.

Permits only one refund application per entity for the entire period using forms prescribed by the commissioner of revenue.

Refunds will include interest paid at the rate specified in Minnesota Statutes section 270C.405, calculated from 90 days after the refund claim is filed.

Authorizes annual appropriations to the commissioner of revenue to cover refund amounts, with standard refund claim limitations applying under Minnesota Statutes section 289A.40.