MN HF4352

Amends Minnesota Statutes section 295.53, subdivision 1 to add a new exemption category for 501(c)(3) tax-exempt entities receiving payments for health services.

Exempts payments to 501(c)(3) nonprofits under the Medicaid program, Veterans Affairs health plans, Minnesota Senior Health Options and Minnesota Disability Health Options demonstration projects, MinnesotaCare program, and other prepaid health plans under section 256B.69.

Excludes payments received by wholesale drug distributors for legend drugs sold directly to veterinarians or veterinary bulk purchasing organizations from the wholesale drug distributor tax.

Effective for gross revenues received after June 30, 2020.