2002 Minnesota Statutes

     295.56 Transfer of accounts receivable. 

    When a hospital or health care provider transfers, assigns, 
 or sells accounts receivable to another person who is subject to 
 tax under this chapter, liability for the tax on the accounts 
 receivable is imposed on the transferee, assignee, or buyer of 
 the accounts receivable.  No liability for these accounts 
 receivable is imposed on the transferor, assignor, or seller of 
 the accounts receivable.  

    HIST: 1995 c 234 art 9 s 11