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Who Must File

Health care providers, hospitals, and

Who Is Not Required to File

• nursing homes

surgical centers are required to file

• pharmacies, except pharmacies that sell

The following are not considered health

prescription eyewear or hearing aids.

an annual MinnesotaCare tax return

care providers under MinnesotaCare tax

Note: Pharmacies may be subject to the

law and are not required to file a Minne-

and pay tax on the amount received

MinnesotaCare Legend Drug Use Tax.

sotaCare Provider, Hospital, or Surgical

for providing health care services to

See separate instructions available on

Center Tax Return:

patients.

our website.

• adult foster homes and day care centers

• supervised living facilities for persons

• assisted living facilities

Who Must File

with developmental disabilities

• board and lodging establishments that

Health Care Providers

• qualified providers and supervisors of

provide custodial supportive services

You are required to file a MinnesotaCare

personal care services

only

Provider Tax Return if you are any of the

• providers of private duty nursing services

• boarding-care homes

following:

ordered by a physician

• bus and taxicab transportation services,

• a self-employed health care provider who

• licensed home-care providers

or any other providers of transportation

is regulated or required to be regulated

• volunteer ambulance services

services other than licensed ambulance

by the state of Minnesota and provides

services

You are also not required to file a return if

medical, surgical, optical, visual, dental,

• community mental health centers

ALL your receipts are from the following:

hearing, nursing services, drugs, laborato-

• community residential mental health

ry, diagnostic or therapeutic goods and/or

• another health care provider, hospital, or

facilities

services directly to a patient or consumer

surgical center who is subject to the tax

(see list of common professions below)

• community support services programs

• sales of hearing aids and related equip-

and family community support programs

• an employer of a health care provider

ment, and sales of prescription eyewear,

approved by the Minnesota Department

who is regulated or required to be regu-

delivered outside Minnesota

of Human Services

lated by the state of Minnesota. Employ-

• services provided outside Minnesota

ers also include professional associations

• congregate housing programs

• any source of funds that is exempt from

and staff model health plan companies

• day training and habilitation services for

MinnesotaCare taxes (see instructions for

• eligible to receive reimbursement from

adults with developmental disabilities

Exemptions starting on page 6)

the Medical Assistance (MA) program

• educational institutions that employ

• services that are not considered “patient

for the health care goods or services you

providers solely for student health care

services” under MinnesotaCare tax law

provide

services—provided that the students do

(see instructions for Gross Receipts,

• a seller who sells or repairs hearing aids

not pay additional fees for services and

What Not to Include, on page 6)

and related equipment

do not pay for extended health care cov-

If you’re not required to file, you do not

erage

• a seller of prescription eyewear

need to register for MinnesotaCare taxes. If

• employers who employ health care

• a licensed ambulance service

you’re already registered and are no longer

providers solely to provide health care

required to file a return, you must notify us.

Hospitals and Surgical Centers

services to their employees

If you don’t, you may be assessed penalties

You are required to file a MinnesotaCare

• home health agencies

for not filing a return. You can update your

Hospital or Surgical Center Tax Return if

business information in e-Services or by

• hospice care facilities

you are a licensed hospital or an outpatient

contacting us.

• medical supply distributors, except

surgical center.

distributors that sell or repair hearing aids

and prescription eyewear

Health Care Occupations Regulated or Required to be Regulated by Minnesota

(not all inclusive)

Examples include, but are not limited to:

licensed ambulance service

optometrist

(nonvolunteer)

acupuncture practitioner

osteopath

marriage and family therapist

alcohol and drug counselor

physical therapy practitioner

medical doctor/physician

audiologist

physician assistant

midwife, traditional

chiropractor

podiatrist

naturopathic doctor

dental assistant

professional counselor

nurse, advanced practice registered

dental hygienist

psychologist

nurse, practical

dentist

respiratory care practitioner

nurse, public health

dietitian

speech language pathologist

nurse, registered

emergency medical technician/

social worker*

paramedic

nutritionist

staff model health plan

hearing instrument dispenser

occupational therapy practitioner

*See Revenue Notice 97‑10 for further information on taxability of services provided by social workers.

Provider, Hospital, And Surgical Center Taxes Instructions - Minnesota Department Of Revenue - 2017 Page 4

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