1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 295.50 DEFINITIONS.
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295.50 DEFINITIONS. § Subdivision 1.Definitions. For purposes of sections 295.50 to 295.59, the following terms have the meanings given. § Subd. 1a.Blood components. "Blood components" means the parts of the blood that are separated from blood by physical or mechanical means and …
Minn. Stat. § 295.51 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE.
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295.51 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE. § Subdivision 1.Business transactions in Minnesota. A hospital, surgical center, or health care provider is subject to tax under sections 295.50 to 295.59 if it is "transacting business in Minnesota." A hospi…
Minn. Stat. § 295.52 TAXES IMPOSED.
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295.52 TAXES IMPOSED. § Subdivision 1.Hospital tax. A tax is imposed on each hospital equal to 1.8 percent of its gross revenues. § Subd. 1a.Surgical center tax. A tax is imposed on each surgical center equal to 1.8 percent of its gross revenues. § Subd. 1b. [Repealed, 1997 c 225…
Minn. Stat. § 295.53 EXCLUSIONS AND EXEMPTIONS; SPECIAL RULES.
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295.53 EXCLUSIONS AND EXEMPTIONS; SPECIAL RULES. § Subdivision 1.Exclusions and exemptions. (a) The following payments are excluded from the gross revenues subject to the hospital, surgical center, or health care provider taxes under sections 295.50 to 295.59: (1) payments receiv…