Modifying certain provisions relating to the MinnesotaCare (health care providers gross earnings) tax; defining enrollee to include recipients of health care services covered under medical assistance (MA), general assistance medical care (GAMC) or the MinnesotaCare program and modifying the definitions of gross revenues, health care provider and patient services; modifying the tax for hospitals, surgical centers and providers and imposing a separate staff model provider tax; eliminating certain tax exemptions and expanding the deductions for staff model health plan companies; requiring third party purchasers of health care services to withhold the tax including an additional amount equal to a certain percentage of the total amount required to be paid by enrollees as copayments, coinsurance or deductibles for periodic remission to the commissioner of revenue, specifying certain return and form requirements of third party purchasers, hospitals, surgical centers and health care providers; including staff model health plan companies and wholesale drug distributors in estimated tax payment requirements; providing for enforcement of the withholding requirement; expanding the severability clause to third party purchasers; repealing the tax on sales of hearing aids and prescription eyewear, the tax reduction and the deduction and credit for research (mk)