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Senate Counsel, Research and Fiscal Analysis
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Minnesota Senate Bldg.
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St. Paul, MN 55155
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(651) 296-4791
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Alexis C. Stangl
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Director
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Senate
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State of Minnesota
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S.F. No. 1492 - Sales Tax Exemption for Nursing Homes and Boarding Care Homes
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Author:
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Senator Ann H. Rest
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Prepared By:
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Nora Pollock, Senate Counsel (651/297-8066)
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Date:
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April 7, 2013
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Section 1. [Exemption authorized] Exempts a certified nursing facility or boarding care home certified as a nursing facility from sales tax on qualifying purchases. The facility must be a 501(c)(3) tax-exempt organization and certified to participate in the Social Security Medical Assistance Program that certifies to the Commissioner of Revenue that it does not discharge residents due to inability to pay. The exemption does not apply to:
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sales of construction materials purchased as a part of a lump-sum contract or similar type of contract with a guaranteed maximum price covering both labor and materials for use in the construction, alteration, or repair of the facility;
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sales of construction materials purchased by the facility or their contractors to be used in constructing buildings or facilities that will not be used principally by the facility;
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sales of lodging and prepared food, candy, soft drinks, and alcoholic beverages; and
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leased vehicles, except those leased and used to transport residents and property of the facility.
Effective for sales and purchases made after June 30, 2013.
NBP:dv
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