SF1977 (Legislative Session 94 (2025-2026))
Certain businesses credit card transaction fees exemption provision and appropriation
Related bill: HF825
AI Generated Summary
This Minnesota Senate bill (S.F. No. 1977) proposes a temporary sales tax exemption for certain credit card transaction fees incurred between July 1, 2020, and January 1, 2024. The exemption applies to businesses that:
- Are located in a county with a population between 36,000 and 37,000 (based on the 2020 federal census).
- Are licensed as a brewer under Minnesota Statutes Chapter 340A and hold a retail on-sale license.
Eligible businesses that previously paid sales and use taxes on these fees can apply for a refund. Refund applications must follow the guidelines set by the commissioner of revenue, and refunds will not be issued before June 30, 2025. The bill also appropriates the necessary funds from the general fund to the commissioner of revenue for issuing these refunds.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 27, 2025 | Senate | Floor | Action | Introduction and first reading | |
| February 27, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill references the definition of 'sales price' under section 297A.61, subdivision 7.",
"modified": []
},
"citation": "297A.61",
"subdivision": "subdivision 7"
}
]Progress through the legislative process
In Committee