HF 2143

as introduced - 89th Legislature (2015 - 2016) Posted on 04/07/2015 11:09am

A bill for an act
relating to taxation; health care provider tax; expanding the exemption for
ambulance services; amending Minnesota Statutes 2014, sections 295.50,
subdivision 4; 295.52, subdivision 5.

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

Section 1.

Minnesota Statutes 2014, section 295.50, subdivision 4, is amended to read:

Subd. 4.

Health care provider.

(a) "Health care provider" means:

(1) a person whose health care occupation is regulated or required to be regulated by
the state of Minnesota furnishing any or all of the following goods or services directly to a
patient or consumer: medical, surgical, optical, visual, dental, hearing, nursing services,
drugs, laboratory, diagnostic or therapeutic services;

(2) a person who provides goods and services not listed in clause (1) that qualify for
reimbursement under the medical assistance program provided under chapter 256B;

(3) a staff model health plan company; new text begin or
new text end

deleted text begin (4) an ambulance service required to be licensed; or
deleted text end

deleted text begin (5) deleted text end new text begin (4) new text end a person who sells or repairs hearing aids and related equipment or
prescription eyewear.

(b) Health care provider does not include:

(1) hospitals; medical supplies distributors, except as specified under paragraph
(a), clause deleted text begin (5) deleted text end new text begin (4) new text end ; nursing homes licensed under chapter 144A or licensed in any other
jurisdiction; wholesale drug distributors; pharmacies; surgical centers; bus and taxicab
transportation, or any other providers of transportation services other than ambulance
services required to be licensed; supervised living facilities for persons with developmental
disabilities, licensed under Minnesota Rules, parts 4665.0100 to 4665.9900; housing
with services establishments required to be registered under chapter 144D; board
and lodging establishments providing only custodial services that are licensed under
chapter 157 and registered under section 157.17 to provide supportive services or health
supervision services; adult foster homes as defined in Minnesota Rules, part 9555.5105;
day training and habilitation services for adults with developmental disabilities as defined
in section 252.41, subdivision 3; boarding care homes, as defined in Minnesota Rules, part
4655.0100; and adult day care centers as defined in Minnesota Rules, part 9555.9600;

(2) home health agencies as defined in Minnesota Rules, part 9505.0175, subpart
15; a person providing personal care services and supervision of personal care services
as defined in Minnesota Rules, part 9505.0335; a person providing home care nursing
services as defined in Minnesota Rules, part 9505.0360; and home care providers required
to be licensed under chapter 144A;

(3) a person who employs health care providers solely for the purpose of providing
patient services to its employees;

(4) an educational institution that employs health care providers solely for the
purpose of providing patient services to its students if the institution does not receive fee
for service payments or payments for extended coverage; deleted text begin and
deleted text end

(5) new text begin an ambulance service, licensed under section 144E.10; or
new text end

new text begin (6) new text end a person who receives all payments for patient services from health care providers,
surgical centers, or hospitals for goods and services that are taxable to the paying health
care providers, surgical centers, or hospitals, as provided under section 295.53, subdivision
1, clause (3) or (4), or from a source of funds that is exempt from tax under this chapter.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross receipts received after
June 30, 2015.
new text end

Sec. 2.

Minnesota Statutes 2014, section 295.52, subdivision 5, is amended to read:

Subd. 5.

deleted text begin Volunteer deleted text end Ambulance services.

deleted text begin Volunteer deleted text end Ambulance services are
not subject to the tax under this section. For purposes of this requirement, " deleted text begin volunteer
deleted text end ambulance service" means an ambulance service deleted text begin in which all of the individuals whose
primary responsibility is direct patient care meet the definition of volunteer deleted text end new text begin licensed new text end under
section deleted text begin 144E.001, subdivision 15. The ambulance service may employ administrative and
support staff, and remain eligible for this exemption, if the primary responsibility of
these staff is not direct patient care deleted text end new text begin 144E.10 new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross receipts received after
June 30, 2015.
new text end