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. […]
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 […]
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 [Repealed, 1997 c 225 art 3 s 23] Subd. 2. […]
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 […]
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 […]
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 […]
295.56 TRANSFER OF ACCOUNTS RECEIVABLE. When a hospital, surgical center, health care provider, or wholesale drug distributor transfers, assigns, or sells accounts receivable to another person who is subject to tax under this chapter, liability for the tax on the accounts receivable is imposed on the transferee, assignee, or buyer of the accounts receivable. No […]
295.57 COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS. Subdivision 1. Application of other chapters. Unless specifically provided otherwise by sections 295.50 to 295.59, the interest, criminal penalties, and refunds provisions in chapter 289A, the civil penalty provisions applicable to withholding and sales taxes under section 289A.60, and the […]
295.58 DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS. The commissioner shall deposit all revenues, including penalties and interest, derived from the taxes imposed by sections 295.50 to 295.57 and from the insurance premiums tax imposed by section 297I.05, subdivision 5, on health maintenance organizations, community integrated service networks, and nonprofit health service plan corporations in […]
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, […]
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 […]
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 […]
