MN SF1977

Exempts credit card transaction fees from the definition of "sales price" for sales tax purposes for qualifying businesses, applying retroactively to sales made between July 1, 2020, and January 1, 2024

Qualifying businesses must be located in a Minnesota county with a population between 36,000 and 37,000 per the 2020 census and be licensed as a brewer with a retail on-sale license

Allows qualifying businesses that already paid sales tax on these transaction fees to apply for a refund from the commissioner of revenue, with refunds issued after June 30, 2025

Appropriates funds from the general fund to the commissioner of revenue to pay the refunds