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S.F. No. 687 - Exempting Certain Payments from MinnesotaCare Tax (As Introduced)
 
Author: Senator David H. Senjem
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 5, 2012



 

 

Under current law, various health care goods and services providers are taxed on their gross revenues, the proceeds of which are used to pay for the MinnesotaCare program. 

This bill adds language to exclude payments received for patient services by an entity subject to the tax or its wholly owned subsidiary, if 60 percent or more of the gross revenues received by the entity for services provided in the state are paid from sources domiciled outside the state.  For purposes of determining domicile, payments are deemed to be paid for the domiciliary state of the patient receiving services.   

The bill is effective for gross revenues received on or after June 30, 2011.

NBP:dv

 
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