HF 2022

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

  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 to two one-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 to two one-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 to two one-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 to two one-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 to two one-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 to two one-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.