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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- 2011 Subd. 1 Repealed 2011 c 9 art 6 s 97
- 2011 Subd. 1a Repealed 2011 c 9 art 6 s 97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.
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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.
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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.
Official Publication of the State of Minnesota
Revisor of Statutes