MN SF434

Amends Minnesota Statutes section 297A.70, subdivision 4, to add sales and use tax exemption for nonprofit health care clinics

Nonprofit health care clinics qualify for exemption if they meet charitable organization requirements under paragraph (a), clause (1), and applicable Minnesota Rules, except they may charge fees for services to health insurance plans or based on recipient's ability to pay

Items purchased by nonprofit health care clinics qualify for exemption only if used in providing health care services defined as services provided by state-regulated health care providers caring for distressed, sick, infirm, disabled, or aged individuals

Exemption excludes hospitals, outpatient surgical centers, critical access dental providers, nursing homes, boarding care homes, and products and services already covered under other subdivisions

Effective date is June 30, 2023, for all sales and purchases made after that date