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 [Repealed, 1997 c 225 art 3 s 23] Subd. 2.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 293.05 — Report By Educational Institution.
293.05 REPORT BY EDUCATIONAL INSTITUTION. It shall be the duty of every such educational institution making any such annuity or income payment on or before the first day of February, of each year, to make and file with the commissioner of revenue a report covering the preceding calendar year, verified by the oath of the […]
Section 293.06 — Consideration And Determination Of Report.
293.06 CONSIDERATION AND DETERMINATION OF REPORT. Upon the receipt of the report provided for in section 293.05, the commissioner shall determine, from information possessed or obtained, whether the same is correct or otherwise. If found correct, the commissioner shall determine therefrom the amount of tax due from such income or annuity recipient, and shall record […]
Section 293.07 — Penalty For Failure To Make Report; Assessment By Commissioner Of Revenue.
293.07 PENALTY FOR FAILURE TO MAKE REPORT; ASSESSMENT BY COMMISSIONER OF REVENUE. If any person subject to the tax provided by this chapter shall fail to make the report provided for in section 293.05, at the time and in the manner therein provided, there shall accrue upon the tax herein imposed a penalty, in an […]
Section 293.08 — Date Of Payment; Penalty For Nonpayment.
293.08 DATE OF PAYMENT; PENALTY FOR NONPAYMENT. Such tax shall be due and payable to the commissioner of management and budget, annually, on the first day of June; and, if not paid on or before that date, a penalty of ten percent shall immediately accrue thereon. History: (2394-98) Ex1937 c 91 s 8; 2003 c […]
Section 293.09 — Withholding Of Tax By Educational Institution; Liability On Failure To Withhold.
293.09 WITHHOLDING OF TAX BY EDUCATIONAL INSTITUTION; LIABILITY ON FAILURE TO WITHHOLD. Every educational institution making such income or annuity payments which are subject to tax hereunder and upon which the tax has not been paid shall, at the time the payments are made, withhold and deduct therefrom the amount of the tax due thereon, […]
Section 293.10 — Draft On Delinquent; Evidence.
293.10 DRAFT ON DELINQUENT; EVIDENCE. On or before the tenth day of June, in each year, the commissioner of revenue shall issue an order to any person delinquent in the payment of such tax for the amount of taxes and penalty due thereon and this order shall be prima facie evidence in any court where […]