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HF 1149

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/02/2023 07:41pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Bill Text Versions

Engrossments
Introduction Posted on 01/31/2023

Current Version - as introduced

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A bill for an act
 relating to taxation; gross revenues and gross receipts; reducing the rate for the
MinnesotaCare provider taxes; amending Minnesota Statutes 2022, section 295.52,
subdivisions 1, 1a, 2, 3, 4.

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

Section 1.

Minnesota Statutes 2022, section 295.52, subdivision 1, is amended to read:


Subdivision 1.

Hospital tax.

A tax is imposed on each hospital equal to deleted text begin 1.8deleted text end new text begin 1.6new text end percent
of its gross revenues.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross revenues received after
December 31, 2022.
 new text end

Sec. 2.

Minnesota Statutes 2022, section 295.52, subdivision 1a, is amended to read:


Subd. 1a.

Surgical center tax.

A tax is imposed on each surgical center equal to deleted text begin 1.8deleted text end new text begin 1.6new text end
percent of its gross revenues.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross revenues received after
December 31, 2022.
 new text end

Sec. 3.

Minnesota Statutes 2022, section 295.52, subdivision 2, is amended to read:


Subd. 2.

Provider tax.

A tax is imposed on each health care provider equal to deleted text begin 1.8deleted text end new text begin 1.6new text end
percent of its gross revenues.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross revenues received after
December 31, 2022.
 new text end

Sec. 4.

Minnesota Statutes 2022, section 295.52, subdivision 3, is amended to read:


Subd. 3.

Wholesale drug distributor tax.

A tax is imposed on each wholesale drug
distributor equal to deleted text begin 1.8deleted text end new text begin 1.6new text end percent of its gross revenues.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross revenues received after
December 31, 2022.
 new text end

Sec. 5.

Minnesota Statutes 2022, section 295.52, subdivision 4, is amended to read:


Subd. 4.

Use tax; legend drugs.

(a) A person that receives legend drugs for resale or
use in Minnesota, other than from a wholesale drug distributor that is subject to tax under
subdivision 3, is subject to a tax equal to the price paid for the legend drugs multiplied by
deleted text begin 1.8deleted text end new text begin 1.6new text end percent. Liability for the tax is incurred when legend drugs are received or delivered
in Minnesota by the person.

(b) A tax imposed under this subdivision does not apply to purchases by an individual
for personal consumption.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross revenues received after
December 31, 2022.
 new text end