Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Tom Bottern
Director
   Senate   
State of Minnesota
 
 
 
 
 
S.F. No. 1510 - Modification of Sales Tax Exemption for Durable Medical Equipment and Supplies
 
Author: Senator Kari Dziedzic
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 17, 2015



 

This bill modifies the sales tax exemption for durable medical equipment and supplies to include items purchased in a transaction covered by certain health care plans and sold after April 1, 2009 and before July 1, 2015.  The bill also provides a refund mechanism for vendors who paid sales or use tax on qualifying items during this time period.  

Section

Provision

1

In 2013, the definition of “durable medical equipment” was expanded to include single-patient use items, and accessories and supplies required for effective use of durable medical equipment for home use only or purchased in transactions covered by Medicare and Medicaid were included in the sales tax exemption for medical equipment, effective for sales and purchases made after June 30, 2013.  In the 2014 2nd Omnibus Tax bill, the exemptions were extended retroactively to sales and purchases made after April 1, 2009.  The 2014 bill authorized vendors who paid sales or use tax on qualifying items but did not collect and remit the tax to apply for a refund of sales tax paid until June 30, 2015. 

This bill extends the retroactive exemptions for single-patient use items and accessories and supplies required for effective use of durable medical equipment for home use to transactions covered under a qualifying health insurance plan.  “Health insurance plan” means a health plan as defined under current Minnesota insurance statutes, including plans available under MNsure.  Vendors who paid sales tax on qualifying items but did not collect and remit the tax are eligible to claim a refund until June 30, 2016.
 

2

Amends the effective date of the refund provisions for single-patient use items to allow claims for refunds to be filed until June 30, 2016. 
 

3

Amends the effective date of the refund provisions for accessories and supplies required for effective use of durable medical equipment for home use only or purchased in transactions covered by Medicare and Medicaid to allow claims for refunds to be filed until June 30, 2016. 
 

 

 
Check on the status of this bill
 
Back to Senate Counsel and Research Bill Summaries page
 

 
This page is maintained by the Office of Senate Counsel, Research, and Fiscal Analysis for the Minnesota Senate.
 
Last review or update: 03/17/2015
 
If you see any errors on this page, please e-mail us at webmaster@senate.mn