Minnesota Legislature
HF 2488
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 04/28/2005 |
Current Version - as introduced
1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36
4.1
4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10
4.11
4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26
4.27
4.28 4.29 4.30 4.31 4.32 4.33 4.34 4.35 4.36 5.1
5.2
5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29
5.30
A bill for an act
relating to taxes; sales and use tax; making changes
to conform with Streamlined Sales Tax Agreement
requirements; amending Minnesota Statutes 2004,
sections 297A.67, subdivisions 7, 9; 297A.68,
subdivision 28; 297A.71, subdivision 12; 297A.75,
subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 297A.67,
subdivision 7, is amended to read:
Subd. 7.
deleted text begin medicines deleted text end new text begin drugsnew text end ; medical devices.
(a) deleted text begin Prescribed deleted text end new text begin Sales of the following drugs and medical devices
are exempt:
new text end
new text begin
(1) new text end drugs deleted text begin and medicine, and insulin, intended deleted text end for deleted text begin internal
or external use, in the cure, mitigation, treatment, or
prevention of illness or disease in deleted text end human deleted text begin beings are exempt.
"Prescribed drugs and medicine" includes deleted text end new text begin use, including
new text end
over-the-counter drugs deleted text begin or medicine prescribed by a licensed
health care professional.
deleted text end
deleted text begin
(b) Nonprescription medicines consisting principally
(determined by the weight of all ingredients) of analgesics that
are approved by the United States Food and Drug Administration
for internal use by human beings are exempt. For purposes of
this subdivision, "principally" means greater than 50 percent
analgesics by weight.
deleted text end
deleted text begin
(c) Prescription glasses, hospital beds, fever
thermometers, reusable deleted text end new text begin ;
new text end
new text begin
(2) single-use new text end finger-pricking devices for the extraction
of blooddeleted text begin , blood glucose monitoring machines,deleted text end and
other new text begin single-use devices and single-use new text end diagnostic agents used
in diagnosing, monitoring, or treating diabetesdeleted text begin , and therapeutic
and deleted text end new text begin ;
new text end
new text begin
(3) insulin and medical oxygen for human use, regardless of
whether prescribed or sold over the counter;
new text end
new text begin
(4) new text end prosthetic devices deleted text begin are exempt. "Therapeutic devices"
means devices that are attached or applied to the human body to
cure, heal, or alleviate injury, illness, or disease, either
directly or by administering a curative agent. "Prosthetic
devices" means devices that replace injured, diseased, or
missing parts of the human body, either temporarily or
permanently deleted text end new text begin ;
new text end
new text begin
(5) durable medical equipment for home use only;
new text end
new text begin
(6) mobility enhancing equipment; and
new text end
new text begin
(7) prescription corrective eyeglassesnew text end .
new text begin
(b) For purposes of this subdivision:
new text end
new text begin
(1) "Drug" means a compound, substance, or preparation, and
any component of a compound, substance, or preparation, other
than food and food ingredients, dietary supplements, or
alcoholic beverages that is:
new text end
new text begin
(i) recognized in the official United States Pharmacopoeia,
official Homeopathic Pharmacopoeia of the United States, or
official National Formulary, and supplement to any of them;
new text end
new text begin
(ii) intended for use in the diagnosis, cure, mitigation,
treatment, or prevention of disease; or
new text end
new text begin
(iii) intended to affect the structure or any function of
the body.
new text end
new text begin
(2) "Durable medical equipment" means equipment, including
repair and replacement parts, but not including mobility
enhancing equipment, that:
new text end
new text begin
(i) can withstand repeated use;
new text end
new text begin
(ii) is primarily and customarily used to serve a medical
purpose;
new text end
new text begin
(iii) generally is not useful to a person in the absence of
illness or injury; and
new text end
new text begin
(iv) is not worn in or on the body.
new text end
new text begin
(3) "Mobility enhancing equipment" means equipment,
including repair and replacement parts, but not including
durable medical equipment, that:
new text end
new text begin
(i) is primarily and customarily used to provide or
increase the ability to move from one place to another and that
is appropriate for use either in a home or a motor vehicle;
new text end
new text begin
(ii) is not generally used by persons with normal mobility;
and
new text end
new text begin
(iii) does not include any motor vehicle or equipment on a
motor vehicle normally provided by a motor vehicle manufacturer.
new text end
new text begin
(4) "Over-the-counter drug" means a drug that contains a
label that identifies the product as a drug as required by Code
of Federal Regulations, title 21, section 201.66. The label
must include a "drug facts" panel or a statement of the active
ingredients with a list of those ingredients contained in the
compound, substance, or preparation. Over-the-counter drugs do
not include grooming and hygiene products, regardless of whether
they otherwise meet the definition. "Grooming and hygiene
products" are soaps, cleaning solutions, shampoo, toothpaste,
mouthwash, antiperspirants, and suntan lotions and sunscreens.
new text end
new text begin
(5) "Prescribed" and "prescription" means a direction in
the form of an order, formula, or recipe issued in any form of
oral, written, electronic, or other means of transmission by a
duly licensed health care professional.
new text end
new text begin
(6) "Prosthetic device" means a replacement, corrective, or
supportive device, including repair and replacement parts, worn
on or in the body to:
new text end
new text begin
(i) artificially replace a missing portion of the body;
new text end
new text begin
(ii) prevent or correct physical deformity or malfunction;
or
new text end
new text begin
(iii) support a weak or deformed portion of the body.
new text end
new text begin
Prosthetic device does not include corrective eyeglasses.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
purchases made after June 30, 2005.
new text end
Sec. 2.
Minnesota Statutes 2004, section 297A.67,
subdivision 9, is amended to read:
Subd. 9.
Baby products.
deleted text begin (a) Products such as lotion,
creams, ointments, oil, powder, or shampoo, and other articles
designed for application to the hair or skin of babies are
exempt.
deleted text end
deleted text begin
(b) deleted text end Baby bottles and nipples, pacifiers, teething rings,
deleted text begin
thumb sucking preventatives,deleted text end and infant syringes are exempt.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
purchases made after June 30, 2005.
new text end
Sec. 3.
Minnesota Statutes 2004, section 297A.68,
subdivision 28, is amended to read:
Subd. 28.
Medical supplies.
Medical supplies purchased
by a licensed health care facility or licensed health care
professional to provide medical treatment to residents or
patients are exempt. The exemption does not apply to new text begin durable
new text end
medical equipment or components of new text begin durable new text end medical equipment,
laboratory supplies, radiological supplies, and other items used
in providing medical services. For purposes of this
subdivision, "medical supplies" means adhesive and nonadhesive
bandages, gauze pads and strips, cotton
applicators, deleted text begin antiseptics, nonprescription drugs,deleted text end eye solution,
and other similar supplies used directly on the resident or
patient in providing medical services.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
purchases made after June 30, 2005.
new text end
Sec. 4.
Minnesota Statutes 2004, section 297A.71,
subdivision 12, is amended to read:
Subd. 12.
Chair lifts, ramps, elevators.
deleted text begin Chair lifts,
ramps, and deleted text end Elevators and building materials used to install or
construct deleted text begin them deleted text end new text begin chair lifts, ramps, and elevators new text end are exempt, if
they are authorized by a physician and installed in or attached
to the owner's homestead. The tax must be imposed and collected
as if the rate under section 297A.62, subdivision 1, applied and
then refunded in the manner provided in section 297A.75.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
purchases made after June 30, 2005.
new text end
Sec. 5.
Minnesota Statutes 2004, section 297A.75,
subdivision 1, is amended to read:
Subdivision 1.
Tax collected.
The tax on the gross
receipts from the sale of the following exempt items must be
imposed and collected as if the sale were taxable and the rate
under section 297A.62, subdivision 1, applied. The exempt items
include:
(1) capital equipment exempt under section 297A.68,
subdivision 5;
(2) building materials for an agricultural processing
facility exempt under section 297A.71, subdivision 13;
(3) building materials for mineral production facilities
exempt under section 297A.71, subdivision 14;
(4) building materials for correctional facilities under
section 297A.71, subdivision 3;
(5) building materials used in a residence for disabled
veterans exempt under section 297A.71, subdivision 11;
(6) deleted text begin chair lifts, ramps,deleted text end elevatorsdeleted text begin ,deleted text end and deleted text begin associated deleted text end building
materials exempt under section 297A.71, subdivision 12;
(7) building materials for the Long Lake Conservation
Center exempt under section 297A.71, subdivision 17;
(8) materials, supplies, fixtures, furnishings, and
equipment for a county law enforcement and family service center
under section 297A.71, subdivision 26; and
(9) materials and supplies for qualified low-income housing
under section 297A.71, subdivision 23.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and
purchases made after June 30, 2005.
new text end