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 […]