MN HF113

Amends Minnesota Statutes section 295.53 to add a new exemption (clause 16) to gross revenue taxes on health care providers and hospitals.

Exempts payments for patient services provided in Minnesota if 60 percent or more of the entity's gross revenues for patient services in Minnesota come from sources domiciled outside the state.

Defines payments as deemed to be paid from the domiciliary of the patient receiving the services for purposes of determining the 60 percent threshold.

Makes clarifying edits to existing exemption language, including adding "and" before the new clause and modifying punctuation.

Takes effect for gross revenues received after June 30, 2011.