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, with the stipulation that refunds will not be issued until after June 30, 2025.

To facilitate this refund process, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the costs associated with the refunds. The effective date of this legislation is retroactive, applying to sales and purchases made during the specified exemption period.