as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 08/14/1998 |
1.1 A bill for an act 1.2 relating to taxation; reducing the rate of the tax on 1.3 hospitals and health care providers; amending 1.4 Minnesota Statutes 1994, section 295.52, subdivisions 1.5 1, 1a, 1b, 2, 3, and 4. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 1994, section 295.52, 1.8 subdivision 1, is amended to read: 1.9 Subdivision 1. [HOSPITAL TAX.] A tax is imposed on each 1.10 hospital equal totwoone-half of one percent of its gross 1.11 revenues. 1.12 Sec. 2. Minnesota Statutes 1994, section 295.52, 1.13 subdivision 1a, is amended to read: 1.14 Subd. 1a. [SURGICAL CENTER TAX.] A tax is imposed on each 1.15 surgical center equal totwoone-half of one percent of its 1.16 gross revenues. 1.17 Sec. 3. Minnesota Statutes 1994, section 295.52, 1.18 subdivision 1b, is amended to read: 1.19 Subd. 1b. [PHARMACY TAX.] A tax is imposed on each 1.20 pharmacy equal totwoone-half of one percent of its gross 1.21 revenues. 1.22 Sec. 4. Minnesota Statutes 1994, section 295.52, 1.23 subdivision 2, is amended to read: 1.24 Subd. 2. [PROVIDER TAX.] A tax is imposed on each health 1.25 care provider equal totwoone-half of one percent of its gross 2.1 revenues. 2.2 Sec. 5. Minnesota Statutes 1994, section 295.52, 2.3 subdivision 3, is amended to read: 2.4 Subd. 3. [WHOLESALE DRUG DISTRIBUTOR TAX.] A tax is 2.5 imposed on each wholesale drug distributor equal totwoone-half 2.6 of one percent of its gross revenues. 2.7 Sec. 6. Minnesota Statutes 1994, section 295.52, 2.8 subdivision 4, is amended to read: 2.9 Subd. 4. [USE TAX; PRESCRIPTION DRUGS.] A person that 2.10 receives prescription drugs for resale or use in Minnesota, 2.11 other than from a wholesale drug distributor that paid the tax 2.12 under subdivision 3, is subject to a tax equal totwoone-half 2.13 of one percent of the price paid. Liability for the tax is 2.14 incurred when prescription drugs are received in Minnesota by 2.15 the person. 2.16 Sec. 7. [EFFECTIVE DATE.] 2.17 Sections 1 to 6 are effective July 1, 1996.