2007 Minnesota Statutes
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Chapter 295
Section 295.51
Recent History
- 2019 Subd. 1a Amended 2019 c 6 art 9 s 1
- 2011 Subd. 1 Repealed 2011 c 9 art 6 s 97
- 2011 Subd. 1a Repealed 2011 c 9 art 6 s 97
- 1997 Subd. 1 Other 1997 c 225 art 3 s 23
- 1997 Subd. 1 Amended 1997 c 225 art 3 s 10
- 1997 Subd. 1 Amended 1997 c 31 art 4 s 6
- 1996 Subd. 1 Amended 1996 c 471 art 6 s 4
- 1996 Subd. 1a New 1996 c 471 art 6 s 5
This is an historical version of this statute chapter. Also view the most recent published version.
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Subd. 2.[Repealed, 1993 c 345 art 13 s 24]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
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Subd. 2.[Repealed, 1993 c 345 art 13 s 24]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
Official Publication of the State of Minnesota
Revisor of Statutes