Legend Drug Use Tax Instructions - Minnesota Department Of Revenue

General Information

(continued)

Electronic Payment

Credit or Debit Card

Bank Wire

For a fee, you may charge your payments to

You can authorize a direct transfer from

Options

your Visa, MasterCard, American Express,

your bank account to the Minnesota De-

or Discover/Novus credit or debit card. To

partment of Revenue. For information on

e-Services

do so, have your credit/debit card ready and

how to make a bank wire transfer, call us at

You can make payments online using our

go to or call 1-855-

651-556-3003 or 1-800-657-3909.

e-Services system. If you choose this op-

947-2966.

tion, you’ll be able to view a record of your

payments online once the payments are

ACH Credit

processed.

ACH credit payments are initiated by you

through your bank. You authorize your

Go to our website at

bank to transfer funds to the state’s bank ac-

mn.us and log in to e-Services. You will

count. The bank must use ACH file formats,

need your bank’s routing number and your

which are available on our website. Your

account number. To be timely, you must

bank may charge you a transaction fee for

complete your transaction and receive a

these payments.

confirmation number on or before the

due date for the payment. When paying

electronically, you must use an account not

associated with any foreign banks.

How to File Your Annual Return

Your 2016 MinnesotaCare

If you are registered for the tax, but the 2016

Line 2

tax period is not listed in e-Services, please

Tax

tax return is due March 15,

call the MinnesotaCare Tax Unit at 651-

Multiply line 1 by 2 percent (.02). This is

2017. File your return using

282-5533 so we can add it to your account.

your MinnesotaCare Legend Drug Use Tax

our e-Services system starting

for the year.

To File Online

January 23, 2017.

Estimated Payments

Go to our website at

Any estimated payments you made dur-

mn.us and log in to e-Services. You will

Information You Will Need

ing the year will be applied to your return

need Internet access with a browser that

to File Your Return

when you file. You can view the payments

supports 128-bit encryption, such as

in e-Services. If there are discrepancies

Internet Explorer 8.0 to 11.0, Firefox 3.0 or

MinnesotaCare tax returns are filed

between the payments shown in e-Services

higher, Google Chrome, or Safari 5.X.

electronically using our e-Services system.

and your records, please contact us.

Before you can file your return, you will

Worksheet C Instructions

need the following:

Penalties and Interest

Use Worksheet C to determine

• Your completed Worksheet C for Legend

Late Payment. A late-payment penalty is

Drug Use Tax. The information on Work-

the amounts to enter when you

assessed on any tax not paid by March 15.

sheet C will be requested when you file

The penalty is 5 percent of the unpaid tax

electronically file your return.

your return. See instructions on this page.

for every 30-day period (or part of a 30-day

• Your username and password.

Line 1

period) that your return payment is late, up

Purchases Subject to Use Tax

to 15 percent.

• Dates and amounts of any MinnesotaCare

Enter the total amount paid for legend

estimated tax payments you have made

Late Filing. There is also a penalty for filing

drugs during the calendar year that you re-

during the year.

your return after the due date. The late-

ceived from vendors who were not required

• If you are making a payment with your

filing penalty is 5 percent of any unpaid tax.

to pay the Wholesale Drug Distributor Tax.

return, your bank’s nine-digit routing

Extended Delinquency. If the department

Do not include the cost of drugs you re-

number and bank account number.

sends a written demand to file a tax return

turned to the vendor. For the definition of

You must be registered for MinnesotaCare

and the return is not filed within 30 days, an

legend drugs, see page 2.

Legend Drug Use Tax in order to file a

extended delinquency penalty of 5 percent

return. To register or update your business

of the unpaid tax or $100, whichever is

information, log in to e-Services or contact

greater, will be assessed. This penalty is in

Business Registration (see page 1).

addition to any late-filing penalties that

Continued

Legend Drug Use Tax Instructions - Minnesota Department Of Revenue - 2016 Page 3

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