1.1                          A bill for an act 
  1.2             relating to health; exempting dental goods and 
  1.3             services from the MinnesotaCare provider tax; amending 
  1.4             Minnesota Statutes 1996, sections 295.50, subdivision 
  1.5             4; and 295.53, by adding a subdivision.  
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 295.50, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [HEALTH CARE PROVIDER.] (a) "Health care 
  1.10  provider" means: 
  1.11     (1) a person furnishing any or all of the following goods 
  1.12  or services directly to a patient or consumer:  medical, 
  1.13  surgical, optical, visual, ~~dental,~~ hearing, nursing services, 
  1.14  drugs, medical supplies, medical appliances, laboratory, 
  1.15  diagnostic or therapeutic services, or any goods and services 
  1.16  not listed above that qualify for reimbursement under the 
  1.17  medical assistance program provided under chapter 256B.  For 
  1.18  purposes of this clause, "directly to a patient or consumer" 
  1.19  includes goods and services provided in connection with 
  1.20  independent medical examinations under section 65B.56 or other 
  1.21  examinations for purposes of litigation or insurance claims; 
  1.22     (2) a staff model health plan company; or 
  1.23     (3) an ambulance service required to be licensed. 
  1.24     (b) Health care provider does not include hospitals, 
  1.25  nursing homes licensed under chapter 144A or licensed in any 
  2.1   other jurisdiction, pharmacies, surgical centers, bus and 
  2.2   taxicab transportation, or any other providers of transportation 
  2.3   services other than ambulance services required to be licensed, 
  2.4   supervised living facilities for persons with mental retardation 
  2.5   or related conditions, licensed under Minnesota Rules, parts 
  2.6   4665.0100 to 4665.9900, residential care homes licensed under 
  2.7   chapter 144B, board and lodging establishments providing only 
  2.8   custodial services that are licensed under chapter 157 and 
  2.9   registered under section 157.17 to provide supportive services 
  2.10  or health supervision services, adult foster homes as defined in 
  2.11  Minnesota Rules, part 9555.5105, day training and habilitation 
  2.12  services for adults with mental retardation and related 
  2.13  conditions as defined in section 252.41, subdivision 3, and 
  2.14  boarding care homes, as defined in Minnesota Rules, part 
  2.15  4655.0100. 
  2.16     Sec. 2.  Minnesota Statutes 1996, section 295.53, is 
  2.17  amended by adding a subdivision to read: 
  2.18     Subd. 6.  [EXEMPTION FOR DENTAL GOODS AND SERVICES.] 
  2.19  Payments for dental goods and dental services are exempt from 
  2.20  the tax on gross revenues of health care providers imposed under 
  2.21  section 295.52, subdivision 2.  
  2.22     Sec. 3.  [EFFECTIVE DATE.] 
  2.23     Sections 1 and 2 are effective for gross revenues received 
  2.24  on or after the day following final enactment.