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Last Updated: 11/17/2015

What not to Include in Gross Receipts

When calculating gross receipts, do not include amounts

Received from providing:

  • hospice care services
  • home and community-based waivered services
  • targeted case management services
  • examinations for purposes of utilization reviews, insurance claims or eligibility, litigation, and employment, including reviewing medical records and providing expert witness testimony for these purposes
  • patient services outside Minnesota
  • copies of records to patients and insurers
  • general education services to the public
  • exercise classes to the public
  • room and food to nonpatients

Received from providing services to:

  • nursing homes
  • licensed community residential mental health facilities
  • licensed residential treatment programs for children with severe emotional disturbance
  • community support programs and family community support programs approved by the Minnesota Department of Human Services or certified as mental health rehabilitative services
  • community mental health centers
  • assisted living programs and congregate housing programs
  • supervised living facilities for persons with developmental disabilities
  • housing with services establishments
  • board and lodging establishments providing only custodial supportive services
  • adult foster homes
  • day training and habilitation services for adults with developmental disabilities
  • boarding care homes
  • adult day care services

When calculating gross receipts, also do not include:

  • refunds to patients or patients’ insurers
  • sales of medical supplies and equipment sold apart from actual patient services
  • receipts from gift shops, parking ramps, cafeterias and rents
  • amounts received from retail sales of products subject to Sales Tax (such as vitamins, supplements, toothbrushes, pillows, etc.)