MN SF4194

Licensed chiropractors (those licensed under Minnesota Statutes sections 148.01 to 148.108) would be excluded from the definition of "health care provider" subject to Minnesota's gross receipts tax on health care providers

Amends Minnesota Statutes section 295.50, subdivision 4, by adding chiropractors to the list of entities already exempt from the tax, which includes hospitals, nursing homes, pharmacies, surgical centers, and home health agencies

Effective for gross revenues received after December 31, 2026