Section 295.59 — Severability.
295.59 SEVERABILITY. If any section, subdivision, clause, or phrase of sections 295.50 to 295.582 is for any reason held to be unconstitutional or in violation of federal law, the decision shall not affect the validity of the remaining portions of sections 295.50 to 295.582. The legislature declares that it would have passed sections 295.50 to […]
Section 295.75 — Liquor Gross Receipts Tax.
295.75 LIQUOR GROSS RECEIPTS TAX. Subdivision 1. Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) “Commissioner” means the commissioner of revenue. (c) “Gross receipts” means the total amount received, in money or by barter or exchange, for all liquor sales at retail as measured by the sales price, […]
Section 295.581 — Prohibition On Non-minnesotacare Transfers From Fund.
295.581 PROHIBITION ON NON-MINNESOTACARE TRANSFERS FROM FUND. Notwithstanding any law to the contrary, and notwithstanding section 645.33, money in the health care access fund shall be appropriated only for purposes that are consistent with past and current MinnesotaCare appropriations in Laws 1992, chapter 549; Laws 1993, chapter 345; Laws 1994, chapter 625; and Laws 1995, […]
Section 295.582 — Authority.
295.582 AUTHORITY. Subdivision 1. Tax expense transfer. (a) The tax expense generated by section 295.52 may be transferred as follows: (1) a hospital, surgical center, or health care provider subject to the tax under section 295.52 may transfer the tax expense to all third-party contracts for the purchase of health care services on behalf of […]
Section 295.50 — Definitions.
295.50 DEFINITIONS. Subdivision 1. Definitions. For purposes of sections 295.50 to 295.59, the following terms have the meanings given. Subd. 1a. Blood components. “Blood components” means the parts of the blood that are separated from blood by physical or mechanical means and are intended for transfusion. Blood components do not include blood derivatives. Subd. 2. […]
Section 295.51 — Minimum Contacts Required For Jurisdiction To Tax Gross Revenue.
295.51 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE. Subdivision 1. Business transactions in Minnesota. A hospital, surgical center, or health care provider is subject to tax under sections 295.50 to 295.59 if it is “transacting business in Minnesota.” A hospital, surgical center, or health care provider is transacting business in Minnesota if it […]
Section 295.52 — Taxes Imposed.
295.52 TAXES IMPOSED. Subdivision 1. Hospital tax. A tax is imposed on each hospital equal to 1.8 percent of its gross revenues. Subd. 1a. Surgical center tax. A tax is imposed on each surgical center equal to 1.8 percent of its gross revenues. Subd. 1b. [Repealed, 1997 c 225 art 3 s 23] Subd. 2. […]
Section 295.53 — Exclusions And Exemptions; Special Rules.
295.53 EXCLUSIONS AND EXEMPTIONS; SPECIAL RULES. Subdivision 1. Exclusions and exemptions. (a) The following payments are excluded from the gross revenues subject to the hospital, surgical center, or health care provider taxes under sections 295.50 to 295.59: (1) payments received by a health care provider or the wholly owned subsidiary of a health care provider […]
Section 295.54 — Credit For Taxes Paid.
295.54 CREDIT FOR TAXES PAID. Subdivision 1. Taxes paid to another state. A hospital, surgical center, or health care provider that has paid taxes to another jurisdiction measured by gross revenues and is subject to tax under sections 295.52 to 295.59 on the same gross revenues is entitled to a credit for the tax legally […]
Section 295.55 — Payment Of Tax.
295.55 PAYMENT OF TAX. Subdivision 1. Scope. The provisions of this section apply to the taxes imposed under sections 295.50 to 295.58. Subd. 2. Estimated tax; hospitals; surgical centers. (a) Each hospital or surgical center must make estimated payments of the taxes for the calendar year in monthly installments to the commissioner within 15 days […]