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.