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Minnesota Legislature

Office of the Revisor of Statutes

295.51 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS
REVENUE.
    Subdivision 1. Business transactions in Minnesota. A hospital, surgical center, or health
care provider is subject to tax under sections 295.50 to 295.59 if it is "transacting business
in Minnesota." A hospital, surgical center, or health care provider is transacting business in
Minnesota if it maintains contacts with or presence in the state of Minnesota sufficient to permit
taxation of gross revenues received for patient services under the United States Constitution.
    Subd. 1a. Nexus in Minnesota. A wholesale drug distributor has nexus in Minnesota if its
contacts with or presence in Minnesota is sufficient to satisfy the requirements of the United
States Constitution.
    Subd. 2.[Repealed, 1993 c 345 art 13 s 24]
History: 1992 c 549 art 9 s 6; 1993 c 345 art 13 s 11; 1Sp1993 c 6 s 24; 1996 c 471 art 6 s
4,5; 1997 c 31 art 4 s 6; 1997 c 225 art 3 s 10,23; 1997 c 251 s 28