Credit card transaction fees exempted for certain businesses, and money appropriated.

HF 825 exempts credit card transaction fees from sales tax for specific breweries in Minnesota counties with populations between 36,000 and 37,000 (based on 2020 census data), provided they hold both a brewing license and a retail on-sale license. The bill allows affected businesses to apply for refunds of sales tax paid on these fees for transactions between July 2020 and December 2023. The state will fund these refunds using money appropriated from the general fund. This policy change directly benefits qualifying breweries in designated counties by reducing their tax burden on credit card processing fees.