1.1 	A bill for an act
1.2 	relating to taxation; gross revenues and gross receipts; reducing the rate for the 
1.3 	MinnesotaCare provider taxes;amending Minnesota Statutes 2022, section 295.52, 
1.4 	subdivisions 1, 1a, 2, 3, 4.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 295.52, subdivision 1, is amended to read:
1.7 		Subdivision 1.Hospital tax. A tax is imposed on each hospital equal to 1.8 1.6 percent 
1.8 	of its gross revenues.

1.9 	EFFECTIVE DATE. This section is effective for gross revenues received after 
1.10 	December 31, 2022.

1.11 	Sec. 2. Minnesota Statutes 2022, section 295.52, subdivision 1a, is amended to read:
1.12 		Subd. 1a.Surgical center tax. A tax is imposed on each surgical center equal to 1.8 1.6
1.13 	percent of its gross revenues.

1.14 	EFFECTIVE DATE. This section is effective for gross revenues received after 
1.15 	December 31, 2022.

1.16 	Sec. 3. Minnesota Statutes 2022, section 295.52, subdivision 2, is amended to read:
1.17 		Subd. 2.Provider tax. A tax is imposed on each health care provider equal to 1.8 1.6
1.18 	percent of its gross revenues.

1.19 	EFFECTIVE DATE. This section is effective for gross revenues received after 
1.20 	December 31, 2022.

2.1 	Sec. 4. Minnesota Statutes 2022, section 295.52, subdivision 3, is amended to read:
2.2 		Subd. 3.Wholesale drug distributor tax. A tax is imposed on each wholesale drug 
2.3 	distributor equal to 1.8 1.6 percent of its gross revenues.

2.4 	EFFECTIVE DATE. This section is effective for gross revenues received after 
2.5 	December 31, 2022.

2.6 	Sec. 5. Minnesota Statutes 2022, section 295.52, subdivision 4, is amended to read:
2.7 		Subd. 4.Use tax; legend drugs. (a) A person that receives legend drugs for resale or 
2.8 	use in Minnesota, other than from a wholesale drug distributor that is subject to tax under 
2.9 	subdivision 3, is subject to a tax equal to the price paid for the legend drugs multiplied by 
2.10 	1.8 1.6 percent. Liability for the tax is incurred when legend drugs are received or delivered 
2.11 	in Minnesota by the person.
2.12 	(b) A tax imposed under this subdivision does not apply to purchases by an individual 
2.13 	for personal consumption.

2.14 	EFFECTIVE DATE. This section is effective for gross revenues received after 
2.15 	December 31, 2022.