HF 4034

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/07/2022 03:01pm

A bill for an act
relating to taxation; sales and use; exempting additional purchases made by public
and private health plans; amending Minnesota Statutes 2020, section 297A.67, by
adding a subdivision.

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

Section 1.

Minnesota Statutes 2020, section 297A.67, is amended by adding a subdivision
to read:

Subd. 7b.

Other purchases under health plans.

Items purchased in a transaction covered
by Medicare, Medicaid, or a private health plan, that are not already exempt under subdivision
7 or 7a are exempt. For purposes of this subdivision, "Medicare" and "Medicaid" have the
definitions given in subdivision 7. For purposes of this subdivision, "private health plan"
means a health plan as defined in section 62A.011, subdivision 3, or a qualified health plan
as defined in section 62A.011, subdivision 7.

EFFECTIVE DATE.

This section is effective for sales and purchases made after June
30, 2022.