HF 547

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to health; exempting dental goods and 
  1.3             services from the MinnesotaCare provider tax; amending 
  1.4             Minnesota Statutes 1994, sections 295.50, subdivision 
  1.5             4; and 295.53, by adding a subdivision.  
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 295.50, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [HEALTH CARE PROVIDER.] (a) "Health care 
  1.10  provider" means: 
  1.11     (1) a person furnishing any or all of the following goods 
  1.12  or services directly to a patient or consumer:  medical, 
  1.13  surgical, optical, visual, dental, hearing, nursing services, 
  1.14  drugs, medical supplies, medical appliances, laboratory, 
  1.15  diagnostic or therapeutic services, or any goods and services 
  1.16  not listed above that qualifies for reimbursement under the 
  1.17  medical assistance program provided under chapter 256B; 
  1.18     (2) a staff model health plan company; or 
  1.19     (3) a licensed ambulance service. 
  1.20     (b) Health care provider does not include hospitals, 
  1.21  nursing homes licensed under chapter 144A, pharmacies, and 
  1.22  surgical centers. 
  1.23     Sec. 2.  Minnesota Statutes 1994, section 295.53, is 
  1.24  amended by adding a subdivision to read: 
  1.25     Subd. 6.  [EXEMPTION FOR DENTAL GOODS AND 
  2.1   SERVICES.] Payments for dental goods and dental services are 
  2.2   exempt from the tax on gross revenues of health care providers 
  2.3   imposed under section 295.52, subdivision 2.  
  2.4      Sec. 3.  [EFFECTIVE DATE.] 
  2.5      Sections 1 and 2 are effective the day following final 
  2.6   enactment and apply to gross revenues received for goods and 
  2.7   services provided on or after the day following final enactment.