Office of the Revisor of Statutes
HF 1479
Introduction - 94th Legislature (2025 - 2026)
Posted on 04/03/2025 04:25 p.m.
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A bill for an act
relating to taxation; provider taxes; establishing quarterly pharmacy refunds;
amending Minnesota Statutes 2024, section 295.54, subdivision 2.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 295.54, subdivision 2, is amended to read:
Subd. 2.
Pharmacy refund.
new text begin (a) new text end A pharmacy may claim deleted text begin an annualdeleted text end new text begin a quarterlynew text end refund
deleted text begin against the total amount of tax, if any, the pharmacy owes during that calendar year under
section 295.52, subdivision 4. The refund shalldeleted text end equal new text begin to new text end the amount paid by the pharmacy
to a wholesale drug distributor subject to tax under section 295.52, subdivision 3, for legend
drugs delivered by the pharmacy outside of Minnesota, multiplied by the tax percentage
specified in section 295.52, subdivision 3. deleted text begin If the amount of the refund exceeds the tax
liability of the pharmacy under section 295.52, subdivision 4, the commissioner shall provide
the pharmacy with a refund equal to the excess amount.
deleted text end
new text begin (b)new text end Each qualifying pharmacy must apply for the refund on the deleted text begin annualdeleted text end new text begin quarterlynew text end return
as prescribed by the commissioner, deleted text begin on or before March 15 of the year following the calendar
year the legend drugs were delivered outside Minnesota.deleted text end new text begin as required under the following
schedule:
new text end
new text begin
(1) for legend drugs delivered by the pharmacy outside of Minnesota between January
1 and March 31, a pharmacy may file its refund request on or after July 1 of the calendar
year in which the legend drugs are delivered by the pharmacy outside of Minnesota;
new text end
new text begin
(2) for legend drugs delivered by the pharmacy outside of Minnesota between April 1
and June 30, a pharmacy may file its refund request on or after July 1 of the calendar year
in which the legend drugs are delivered by the pharmacy outside of Minnesota;
new text end
new text begin
(3) for legend drugs delivered by the pharmacy outside of Minnesota between July 1
and September 30, a pharmacy may file its refund request on or after October 1 of the
calendar year in which the legend drugs are delivered by the pharmacy outside of Minnesota;
and
new text end
new text begin
(4) for legend drugs delivered by the pharmacy outside of Minnesota between October
1 and December 31, a pharmacy may file its refund request on or after January 1 of the
calendar year immediately following the calendar year in which the legend drugs are
delivered by the pharmacy outside of Minnesota.
new text end
deleted text begin The refund shall not bedeleted text end new text begin (c) No refund isnew text end allowed if the deleted text begin initialdeleted text end claim for refund is filed
more than one year after the deleted text begin original due date of the returndeleted text end new text begin end of the quarter in which the
legend drugs were delivered by the pharmacy outside of Minnesotanew text end . Interest on refunds paid
under this subdivision deleted text begin will begindeleted text end new text begin beginsnew text end to accrue 60 days after the date a claim for refund
is filed. deleted text begin For purposes of this subdivision, the date a claim is filed is the due date of the return
if a return is due or the date of the actual claim for refund, whichever is later.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for legend drugs delivered outside of
Minnesota after December 31, 2025.
new text end