HF 3071

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/02/2025 11:25 a.m.

A bill for an act
relating to taxation; health care provider taxes; requiring gross revenues to be
determined inclusive of rebates; amending Minnesota Statutes 2024, section 295.50,
subdivision 3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 295.50, subdivision 3, is amended to read:

Subd. 3.

Gross revenues.

new text begin (a) new text end "Gross revenues" are total amounts received in money or
otherwise by:

(1) a hospital for patient services;

(2) a surgical center for patient services;

(3) a health care provider, other than a staff model health plan company, for patient
services;

(4) a wholesale drug distributor for sale or distribution of legend drugs that are delivered
in Minnesota by the wholesale drug distributor, by common carrier, or by mail, unless the
legend drugs are delivered to another wholesale drug distributor who sells legend drugs
exclusively at wholesale; and

(5) a staff model health plan company as gross premiums for enrollees, co-payments,
deductibles, coinsurance, and fees for patient services.

new text begin (b) For a wholesale drug distributor under paragraph (a), clause (4), gross revenues also
includes the amount of any rebate provided by the distributor to a customer, however
provided, including a rebate provided under a contractual obligation.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross revenues received after June
30, 2025.
new text end