HF 1988

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to health; exempting certain services 
  1.3             provided free of charge from the MinnesotaCare tax; 
  1.4             amending Minnesota Statutes 1998, section 295.53, by 
  1.5             adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 295.53, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 6.  [EXEMPTION FOR SERVICES PROVIDED FREE OF CHARGE.] 
  1.10  Services provided free of charge to an individual, including an 
  1.11  employee, by a health care provider, staff model health plan 
  1.12  company, hospital, or surgical center are not subject to the 
  1.13  taxes imposed under section 295.52 if the individual does not 
  1.14  provide goods or services in return.  For purposes of this 
  1.15  exemption, the provision of goods and services through an 
  1.16  employment relationship is not the "provision of goods or 
  1.17  services in return." 
  1.18     Sec. 2.  [EFFECTIVE DATE.] 
  1.19     Section 1 is effective July 1, 1999, and applies to 
  1.20  services provided on or after that date.