1.1 	A bill for an act
1.2 	relating to taxation; sales and use; reinstating the sales tax exemption for certain 
1.3 	local government entities; appropriating money;repealing Laws 2015, First 
1.4 	Special Session chapter 3, article 6, section 7.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. SALES TAX; TEMPORARY REFUND MECHANISM.
 1.7 	(a) Any purchaser or vendor that paid sales tax on items under the stricken provisions 
1.8 	of clauses (1) to (3) of Minnesota Statutes, section 297A.70, subdivision 2, paragraph 
1.9 	(d), as enacted in Laws 2015, chapter 3, article 6, section 7, must apply directly to the 
1.10 	commissioner of revenue for a refund under this section. This provision applies only to 
1.11 	sales and purchases made after December 31, 2015. The application must be made on a 
1.12 	form prescribed by the commissioner of revenue and the purchaser or vendor may make 
1.13 	only one application for the entire period.
1.14 	(b) Vendors and purchasers may apply for refunds of sales tax paid, collected, 
1.15 	or remitted under the repealed provisions in section 2 in the manner provided under 
1.16 	Minnesota Statutes, section 289A.50, subdivisions 2 and 2a. If a purchaser does not meet 
1.17 	the requirements of Minnesota Statutes, section 289A.50, subdivision 2a, they may apply 
1.18 	for the refund on a form prescribed by the commissioner of revenue.
1.19 	(c) Interest on the refund shall be paid at the rate in Minnesota Statutes, section 
1.20 	270C.405, from 90 days after the refund claim is filed with the commissioner of revenue. 
1.21 	The amount to make the refunds is annually appropriated to the commissioner of revenue. 
1.22 	The limitations on claims for refund provisions of Minnesota Statutes, section 289A.40, 
1.23 	apply to refunds under this section.

1.24 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.1 	Sec. 2.  REPEALER.
 2.2 	Laws 2015, First Special Session chapter 3, article 6, section 7, is repealed.

2.3 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
2.4 	made after December 31, 2015. Refunds of taxes paid on purchases exempt under 
2.5 	the stricken provisions of clauses (1) to (3) of Minnesota Statutes, section 297A.70, 
2.6 	subdivision 2, paragraph (d), as enacted in Laws 2015, chapter 3, article 6, section 7, 
2.7 	may be applied for as provided in section 1.