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General Information

(continued)

Some examples of paper and electronic

Electronic Payment Options

ACH Credit

records include:

ACH credit payments are initiated by you

e-Services

through your bank. You authorize your

• legend drug sales invoices

You can make payments online using our

bank to transfer funds to the state’s bank

• audited and compiled financial state-

e-Services system. If you choose this op-

account. The bank must use ACH file for-

ments

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

mats, which are available on our website.

payments once the payments have been

• all other summary and detail reports,

Your bank may charge you a fee for these

processed.

schedules, ledgers, and journals

payments.

Go to our website at

All documentation should be available for

Bank Wire

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

the department to review. If you are audit-

You can authorize a direct transfer from

need your bank’s routing number and your

ed, you will be asked to provide between 4

your bank account to the Minnesota Depart-

account number. To be timely, you must

and 6 years of records. Exemptions may be

ment of Revenue. For information on how

submit your transaction and receive a con-

denied if your documentation is incomplete.

to make a bank wire transfer, call us at 651-

firmation number on or before the payment

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

due date (see Filing Due Date on page 2).

Statute of Limitations

When paying electronically, you may not

The department may audit your return

use an account associated with a foreign

within 3½ years from the due date of the

bank.

return or the date you filed the return,

whichever is later. If there is an error in the

Credit or Debit Card

amount of tax you reported, and the differ-

For a fee, you may charge your payments to

ence between the original amount and the

your Visa, MasterCard, American Express,

correct amount is 25 percent or more, we

or Discover credit or debit card. To do

have 6½ years to audit the return. There is

so, have your card ready and go to www.

no time limit if we find you have fraudu-

or call 1-855-947-2966.

lently reported tax information or if you

have not filed a return.

How to File Your Annual Return

e-Services or contact Business Registration

Your 2017 MinnesotaCare tax

Be sure to include the MinnesotaCare tax,

(see page 1).

shipping/handling charges, up charges,

return is due March 15, 2018. File

rental charges associated with the use of the

your return using our e-Services

To File Online

legend drug, and all other charges associ-

system starting January 22, 2018.

Go to our website at

ated with the sale of the legend drug.

mn.us and log in to e-Services.

Do not include in gross receipts:

Information You Will Need

You will need Internet access with a brows-

• amounts you received from the sale of

to File Your Return

er that supports 128-bit encryption, such as

legend drugs to a Minnesota legend drug

Internet Explorer 8.0 to 11.0, Firefox 3.0 or

MinnesotaCare tax returns are filed elec-

wholesaler who sells drugs exclusively at

higher, Google Chrome, or Safari 5.X.

tronically using our e-Services system.

wholesale

Before you can file your return, you will

• refunds you paid to purchasers in

Line-By-Line Instructions

need the following:

Minnesota for legend drugs returned to

Use this information when you

you during the year

• your username and password

electronically file your return.

• dates and amounts of any MinnesotaCare

For the definition of legend drugs, see

estimated tax payments you have made

page 2.

Gross Receipts from the Sale of

for the year

Corporations Located Outside Minne-

Legend Drugs

• the amounts you are reporting on your

sota. If you’re a corporation located outside

Enter the total amount you received during

return (see the Line-By-Line Instructions

Minnesota and you expect to transport leg-

the year from the wholesale sale of legend

on this page for help calculating these

end drugs to pharmacies you own in Minne-

drugs to:

amounts)

sota, include the following in gross receipts:

• buyers in Minnesota who sell the drugs at

• if you are making a payment with your

• your cost of the legend drugs that are

retail

return, your bank’s nine-digit routing

transported to the pharmacies you own in

• hospitals and health care providers in

number and bank account number

Minnesota

Minnesota who use the drugs in treating

You must be registered for Minneso-

patients

• your cost of transporting the drugs to

taCare Wholesale Drug Distributor

your pharmacies in Minnesota

• buyers in Minnesota who sell some of the

Tax in order to file a return. To register or

drugs at wholesale and some of the drugs

update your business information, log in to

Continued

at retail

Wholesale Drug Distributor Tax Instructions - Minnesota Department Of Revenue - 2017 Page 3

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