Certain businesses credit card transaction fees exemption provision and appropriation

This bill exempts credit card transaction fees from sales tax for specific breweries in a single county (population 36,000-37,000 per 2020 census) that hold both a brewer's license and retail on-sale permit. It allows affected businesses to apply for refunds of sales tax paid on these fees for transactions between July 2020 and December 2023. The state appropriates funds from the general budget to cover these refunds, which cannot be issued before June 2025. The exemption applies retroactively to the covered period, directly benefiting eligible breweries in that county.