You generally must file and pay one of these MinnesotaCare taxes if you are a person or business who provides healthcare services and equipment, a wholesale drug distributor or a pharmacy. For tax-specific details and filing information, use the links below:
Provider Tax
You are required to file and pay the Provider Tax if any of the following are true:
- You are a self-employed healthcare provider who is required to be licensed or registered by the state of Minnesota
- You are an employer of a licensed or registered healthcare provider. Employers also include professional associations and staff model health plan companies
- You are eligible to receive reimbursement from the Medical Assistance (MA) program for the healthcare services you provide
- You sell hearing aids and/or related equipment
- You sell prescription eyewear
- You are a licensed ambulance service
For more information on who must pay the Provider Tax:
Back to top
Hospital or Surgical Center Tax
You are required to file and pay the Hospital or Surgical Center Tax if you are a licensed hospital or surgical center.
Back to top
Wholesale Drug Distributor Tax
You are required to file and pay the Wholesale Drug Distributor Tax if any of the following are true:
- You are a business licensed by the state of Minnesota to sell legend drugs at wholesale in Minnesota including:
- legend drug manufacturers;
- legend drug distributors;
- legend drug jobbers; and
- legend drug brokers
- You are a pharmacy located in another state and required to have a Minnesota nonresidential pharmacy license to sell legend drugs at retail (including mail order drugs) to consumers in Minnesota.
- You are a business located outside of Minnesota that transports legend drugs:
- directly to a pharmacy in Minnesota that is a member of the same corporation; or
- through a distributor to a pharmacy in Minnesota that is a member of the same corporation.
Back to top
Legend Drug Use Tax
You are required to file the Legend Drug Use Tax if you receive legend drugs from a vendor who is not responsible for the Wholesale Drug Distributor Tax. For example you must file a return in the following situations:
- You are a pharmacy that receives legend drugs in inter-company transfers, where no sale occurs between you and a Wholesale/Manufacture/Pharmacy.
- You are a mail order pharmacy with nexus (a taxable presence or activity) in Minnesota and you receive legend drugs that you sell in Minnesota.
Note: If you are an individual who purchases legend drugs for personal consumption, then you are not required to file this return.
Back to top
Filing Information:
When is the MinnesotaCare Tax return due?
You must file your annual return by March 15 to reconcile your gross receipts with your quarterly or monthly estimated payments made during the year. If the due date falls on a weekend or legal holiday, the return is due by the next business day.
How do I file the MinnesotaCare Tax return?
All MinnesotaCare Tax returns must be filled electronically through our e-Services system, as outlined below:
- Log in to e-Services using your username and password.
- You may also access e-Services any time by phone at 1-800-570-3329.
Back to top
