HF 3237

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 MinnesotaCare tax 
  1.3             rate imposed on persons furnishing dental services; 
  1.4             amending Minnesota Statutes 1994, section 295.52, 
  1.5             subdivision 2, and by adding a subdivision. 
  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 2, is amended to read: 
  1.9      Subd. 2.  [PROVIDER TAX.] Except as provided in subdivision 
  1.10  2a, a tax is imposed on each health care provider equal to two 
  1.11  percent of its gross revenues. 
  1.12     Sec. 2.  Minnesota Statutes 1994, section 295.52, is 
  1.13  amended by adding a subdivision to read: 
  1.14     Subd. 2a.  [PROVIDER TAX; DENTAL SERVICES.] A tax is 
  1.15  imposed on each health care provider equal to .75 percent of its 
  1.16  gross revenues from the furnishing directly to a consumer of 
  1.17  dental services, supplies, equipment, and appliances by a 
  1.18  dentist, dental hygienist, or registered dental assistant 
  1.19  licensed or registered under chapter 150A. 
  1.20     Sec. 3.  [EFFECTIVE DATE.] 
  1.21     Sections 1 and 2 are effective for gross revenues from 
  1.22  goods and services furnished after June 30, 1996.