MN SF3223

Small businesses may apply to the commissioner for an annual refund of costs paid to employ a certified service provider or certified automated system to collect and remit sales taxes.

"Small business" is defined by section 645.445, and "certified service provider" and "certified automated system" are defined in article II of the Streamlined Sales and Use Tax Agreement as amended through May 15, 2014.

Applicants must submit forms prescribed by the commissioner with sufficient information to verify business qualification and document actual costs incurred, with one application allowed per calendar year for the latest fiscal year.

Interest must be paid on refunds at the rate specified in section 270C.405, beginning 90 days after the refund claim is filed.

Funding for refunds is appropriated from the general fund to the commissioner, effective for costs incurred after June 30, 2016.