HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Law 2019 1Sp c 6 art 16 s 13

Assessments, managed care plans or organizations

Federal waiver, Minn. Law 2025 1Sp c 3 art 8 s 42

Rate computation, Minn. Law 2025 1Sp c 3 art 8 s 33

blood components, Minn. Law 2005 1Sp c 3 art 6 s 5, 6, 8

compliance reports, repeal, Minn. Law 2005 c 77 s 7

Credits

Research, Minn. Law 2025 1Sp c 13 art 8 s 16

Taxes paid to other jurisdictions, Minn. Law 2025 1Sp c 13 art 8 s 17

Wholesale drug distributors, Minn. Law 2025 1Sp c 13 art 8 s 17

Definitions, Minn. Law 2019 1Sp c 6 art 16 s 1 to 2019 1Sp c 6 art 16 s 10

Definitions, gross revenues, Minn. Law 2025 1Sp c 3 art 8 s 32

electronic payments, Minn. Law 2005 1Sp c 3 art 9 s 4, 2013 c 142 art 5 s 7

Estimated tax payments, Minn. Law 2010 c 389 art 6 s 2, 3

Excluded health care providers, Minn. Law 2023 c 64 art 19 s 2

Exclusions, Minn. Law 2019 1Sp c 6 art 16 s 11

Exemptions, Minn. Law 2019 1Sp c 6 art 16 s 11, 12

Generally, Minn. Law 2017 1Sp c 1 art 11 s 3

Revisor's corrections, Minn. Law 2017 c 40 art 1 s 102

Exemptions and exclusions, Minn. Law 2021 c 30 art 1 s 22

Health care provider tax, Minn. Law 2019 1Sp c 6 art 9 s 4, 10

Health care provider taxes, repealed 2019, Minn. Law 2011 1Sp c 9 art 6 s 97

Hospital tax, Minn. Law 2019 1Sp c 6 art 9 s 2, 10

Housing with services establishments, exemption, Minn. Law 2006 c 259 art 7 s 3

Internal Revenue Code, citation update, Minn. Law 2008 c 366 art 11 s 17

Legend drugs, Minn. Law 2008 c 366 art 14 s 4

Managed care plans or organizations, assessments, rate computation, Minn. Law 2025 1Sp c 3 art 8 s 33

Medical assistance payments and, Minn. Law 2004 c 288 art 6 s 25, 26

Overpayments, interest, Minn. Law 2019 1Sp c 6 art 9 s 8

Patient services, definition, Minn. Law 2004 c 288 art 6 s 25

Prescription drugs, Minn. Law 2008 c 154 art 14 s 5 to 2008 c 154 art 14 s 7

prescription drugs, individual purchasers, Minn. Law 2005 1Sp c 3 art 6 s 7

Rate changes, Minn. Law 2019 1Sp c 6 art 9 s 7, 9

Rate reduction, Minn. Law 2016 c 189 art 23 s 8

Rates, Minn. Law 2019 1Sp c 6 art 9 s 2 to 2019 1Sp c 6 art 9 s 6

Rates, contingent reduction, Minn. Law 2011 1Sp c 9 art 6 s 83

Refunds, pharmacies, Minn. Law 2017 1Sp c 1 art 14 s 4, 2025 1Sp c 13 art 8 s 17

Research credit, Minn. Law 2025 1Sp c 13 art 8 s 16

Returns, generally, Minn. Law 2017 1Sp c 1 art 16 s 31

Returns, research credit, application for, Minn. Law 2025 1Sp c 13 art 8 s 16

Surgical center tax, Minn. Law 2019 1Sp c 6 art 9 s 3, 10

Surgical centers

Legend drug exemptions, Minn. Law 2009 c 88 art 9 s 6

Transfers of accounts receivable, Minn. Law 2009 c 88 art 9 s 5

tax rate, increase, 2004, Minn. Law 2005 1Sp c 4 art 5 s 18

Transacting business in Minnesota, Minn. Law 2019 1Sp c 6 art 9 s 1

Use tax, legend drugs, Minn. Law 2019 1Sp c 6 art 9 s 6, 10

Wholesale drug distributor tax, Minn. Law 2019 1Sp c 6 art 9 s 5, 10

wholesale drug distributor taxes, Minn. Law 2005 1Sp c 4 art 5 s 15

Wholesale drug distributors, Minn. Law 2006 c 259 art 7 s 4

Wholesale drug distributors, transfers of accounts receivable, Minn. Law 2009 c 88 art 9 s 5

Wholesale drugs distributors, exemption, Minn. Law 2008 c 366 art 14 s 3