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Last Updated: 1/12/2012

Registration Requirements for Provider Tax

Do I need to register?

Yes, if you are:
 
  • a self-employed health-care provider who is required to be licensed by or registered with the state of Minnesota furnishing any of the following goods or services directly to a patient or consumer: medical, surgical, optical, visual, dental, hearing, nursing services, drugs, laboratory, diagnostic or therapeutic services. (See list of professions required to be licensed by or registered with Minnesota.)
  • an employer of a licensed or registered health-care provider. Employers also include professional associations and staff model health-plan companies. (See list of exceptions.)
  • eligible to receive reimbursement from the Medical Assistance (MA) program for the health-care services you provide.
  • a staff model health plan company.
  • an ambulance service required to be licensed.
  • a seller of hearing aids and related equipment.
  • a seller of prescription eyewear.
Professions required to be licensed or registered with Minnesota include:
 
  • acupuncture practitioner
  • audiologist
  • chemical dependency counselor
  • chiropractor
  • dental assistant
  • dental hygienist
  • dentist
  • dietitian
  • emergency medical technician
  • licensed graduate social worker
  • licensed independent clinical social worker
  • licensed independent social worker
  • licensed marriage and family therapist
  • licensed midwife
  • nurse, registered nurse, licensed practical nurse, nursing assistant
  • nutritionist
  • occupational therapist
  • optometrist
  • osteopath
  • paramedic
  • physical therapist
  • physicians assistant
  • physician
  • podiatrist
  • psychologist
  • public health nurse
  • respiratory care practitioner
  • speech language pathologist
The following are not required to register for provider tax:
  • educational institutions that employ providers solely for student health-care services – provided the students do not pay additional fees for services and do not pay for extended health-care coverage
  • pharmacies (except those that sell prescription eyewear and hearing aids)
  • nursing homes
  • employers who employ health-care providers solely to provide health-care services to their employees
  • home health-care agencies certified by Medicare
  • home-care providers required to be licensed by the Minnesota Department of Health
  • licensed adult foster homes
  • adult dare care centers
  • licensed board and lodging establishments that provide custodial services only
  • licensed boarding-care homes
  • licensed community-supervised living facilities for persons with mental retardation
  • licensed residential-care homes
  • volunteer ambulance services
  • day training and habilitation services for persons with mental retardation
  • providers who receive payments only from nursing homes
  • qualified providers and supervisors of personal care services
  • providers of private duty nursing services ordered by a physician
  • providers who receive payments only for examinations for utilization reviews, insurance claims or eligibility, litigation and employment.
(Minnesota Statute 295.50 Subd. 4)