This bill proposes a temporary sales tax exemption for credit card transaction fees incurred by certain businesses, specifically those located in a county with a population between 36,000 and 37,000 as of the 2020 federal census, and licensed as brewers with a retail on-sale license. The exemption applies to sales tax liabilities incurred between June 30, 2020, and January 1, 2024. Additionally, businesses that have paid sales and use taxes on these exempted items can apply for a refund, which will not be issued until after June 30, 2025.

To facilitate these refunds, the bill includes an appropriation from the general fund to the commissioner of revenue. The effective date of this legislation is retroactive, covering sales and purchases made after June 30, 2020, and before January 1, 2024.