This is an historical version of this statute chapter. Also view the most recent published version.
When a hospital, surgical center, health care provider, or wholesale drug distributor 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.
Copyright © 2010 by the Revisor of Statutes, State of Minnesota. All rights reserved.