This bill proposes a temporary sales tax exemption on credit card transaction fees for certain businesses in Minnesota. Specifically, it exempts businesses from including credit card transaction fees in their taxable sales price if they meet the following criteria:

1. They are located in a county with a population between 36,000 and 37,000, based on the 2020 federal census.
2. They are licensed as a brewer under Minnesota Statutes Chapter 340A and hold a retail on-sale license.

The exemption applies to sales tax liability incurred between June 30, 2020, and January 1, 2024. Businesses that have already paid sales and use taxes on the exempted fees can apply for a refund. Refunds will not be distributed until after June 30, 2025.

The bill also includes an appropriation from the general fund to the Minnesota Department of Revenue to cover the cost of the refunds.