MN HF4353

Adds nonprofit health care clinics to the sales and use tax exemption for nonprofit organizations under Minnesota Statutes section 297A.70, subdivision 4.

Nonprofit health care clinics qualify for exemption if they meet charitable organization requirements and applicable Minnesota Rules, except they may charge fees to health insurance plans or base fees on recipient's ability to pay.

Exemption applies only to items purchased and used in providing health care services by regulated or state-required health care providers serving the distressed, sick, infirm, disabled, or aged.

Exemption excludes hospitals, outpatient surgical centers, critical access dental providers, certain products and services, and nursing homes or boarding care homes that have separate exemption provisions.

Effective date is June 30, 2020, for all qualifying sales and purchases.