MN SF2765

Exempts small rural ambulance services from Minnesota's health care gross receipts tax under section 295.52

Defines "small rural ambulance service" as an ambulance service with a base of operations outside the Twin Cities metropolitan counties and outside Duluth, Mankato, Moorhead, Rochester, and St. Cloud, with annual gross revenues of $10,000,000 or less

Effective date is January 1, 2026, or upon federal approval, whichever is later

Requires the Commissioner of Human Services to request federal approval and may apply for waivers of federal broad-based and uniform requirements for health care-related taxes to implement the exemption

Federal approval must be obtained without loss of eligibility for federal financial participation