Chapter 295 — Minimum Contacts Required for Jurisdiction to Tax Gross Revenue

15.001 Application of Laws 2005, Chapter 56, Terminology Changes When the state changes the words used to describe people with disabilities (as required by a 2005 law), agencies do not … 295.01 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.02 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.021 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.03 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.04 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.05 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.06 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.07 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.08 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.09 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.10 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.11 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.12 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.13 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.14 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.15 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.16 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.17 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.18 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.19 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.20 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.21 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.22 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.23 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.24 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.25 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.26 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.27 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.29 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.30 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.31 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.32 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.33 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.34 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.35 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.36 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.361 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.365 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.366 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.367 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.37 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.38 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.39 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.40 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.41 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.42 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.43 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.44 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.441 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.50 Definitions This section defines key terms used in Minnesota's health care provider tax (sometimes called the MinnesotaCare tax). It … 295.51 Minimum Contacts Required for Jurisdiction to Tax Gross Revenue This section explains when a health care business has enough connection to Minnesota to be subject to the state's health … 295.52 Taxes Imposed This section sets the tax rates for Minnesota's health care provider tax. Hospitals, surgical centers, health care … 295.53 Exclusions and Exemptions; Special Rules This section lists which health care revenues are excluded or exempt from the MinnesotaCare tax. Medicare payments, home … 295.54 Credit for Taxes Paid This section lets health care providers and drug distributors claim a credit if they already paid a similar tax to … 295.55 Payment of Tax This section explains how and when health care providers must pay the MinnesotaCare tax. Hospitals and surgical centers … 295.56 Transfer of Accounts Receivable When a hospital, surgical center, health care provider, or drug distributor sells or transfers its accounts receivable … 295.57 Collection and Enforcement; Refunds; Application of Other Chapters; Access to Records; Interest on Overpayments This section says that the general tax enforcement rules in Minnesota law (chapters 270C and 289A) apply to the health … 295.58 Deposit of Revenues and Payment of Refunds All money collected from the health care provider tax, including penalties and interest, goes into the health care … 295.581 Prohibition on Non-minnesotacare Transfers From Fund Money in the health care access fund can only be spent on MinnesotaCare-related purposes. The legislature cannot take … 295.582 Authority Hospitals, health care providers, pharmacies, and drug distributors can pass along the cost of the MinnesotaCare tax to … 295.59 Severability If a court strikes down any part of the MinnesotaCare tax law as unconstitutional or in violation of federal law, the … 295.60 This section of Minnesota's tax law has been repealed. The provisions that were originally in this section are no longer … 295.75 Liquor Gross Receipts Tax Minnesota charges a 2.5 percent tax on liquor retailers based on their total sales of alcoholic beverages. This tax … 295.81 Cannabis Gross Receipts Tax Minnesota charges a 15 percent gross receipts tax on retail sales of cannabis and hemp products. This tax applies to … 295.82 Cannabis Local Tax Prohibited Cities, counties, and other local governments in Minnesota are not allowed to create their own taxes on cannabis product …