MN SF3912

Adds a new subdivision to Minnesota Statutes section 297A.67 exempting items purchased in transactions covered by Medicare, Medicaid, or private health plans from sales and use tax.

Applies the exemption to items not already exempt under existing subdivisions 7 or 7a of section 297A.67.

Defines "private health plan" as a health plan under section 62A.011, subdivision 3, or a qualified health plan under section 62A.011, subdivision 7.

Effective for sales and purchases made after June 30, 2018.

Authored by Senators Anderson, B. and Dziedzic; referred to the Taxes committee.