Quarterly pharmacy tax refunds establishment

SF 2815 establishes a quarterly refund system for Minnesota pharmacies that sell prescription drugs (referred to as "legend drugs") to customers outside Minnesota. Pharmacies can claim refunds equal to the tax they paid to distributors on those out-of-state sales, calculated using Minnesota's tax rate. Refund requests must be filed quarterly based on when the drugs were delivered (e.g., by July 1 for Q1 sales), and must be submitted within one year of the delivery date. The program becomes effective for sales occurring after December 31, 2025.