Gross receipts tax on hospitals and health care providers; licensed chiropractors excluded from the providers subject to the tax.
Author added Sexton
Summary
The bill revises Minnesota’s tax statutes to define which entities are subject to a new gross‑receipts tax on health‑care services. Hospitals and many other listed providers are excluded, and the amendment adds a specific exemption for anyone licensed under sections 148.01‑148.108, which covers chiropractors. The tax would apply to the remaining health‑care providers beginning after Dec. 31, 2026.
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