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Entities Not Required to File
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Specific types of entities are not required to file a Provider Tax Return. The kind of payments you receive from patient services can also determine whether or not you must file.
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- Hospital (hospitals file the Hospital Tax Return)
- Medical supplies distributor, except distributors that sell or repair hearing aids and related equipment or prescription eyewear, or providers that sell medical supplies or equipment to their patients
- Nursing home licensed under Minnesota Statutes, Chapter 144A, or licensed in any other jurisdiction
- Wholesale drug distributor (wholesale drug distributors file the Wholesale Drug Distributor Tax Return)
- Retail pharmacy (pharmacies may be subject to Legend Drug Use Tax)
- Surgical center (surgical centers file the Surgical Center Tax Return)
- Bus and taxicab transportation service, or any other provider of transportation services other than licensed ambulance services
- Supervised living facility for persons with developmental disabilities licensed under Minnesota Rules, parts 4665.0100 to 4665.9900
- Housing with services establishments required to be registered under M.S., Chapter 144D
- Board and lodging establishment providing only custodial services licensed under M.S., Chapter 157 and registered under M.S. 157.17 to provide supportive services or health supervision services
- Adult foster home (Go to Minnesota Rules, part 9555.5105.)
- Day training and habilitation service for adults with developmental disabilities (Go to M.S. 252.41, subdivision 3.)
- Boarding care home (Go to Minnesota Rules, part 4655.0100.)
- Adult day care center (Go to Minnesota Rules, part 9555.9600.)
- Home health agency (Go to Minnesota Rule, part 9505.0175, subpart 15.)
- Person providing personal care services and supervision of personal care services (Go to Minnesota Rules, part 9505.0335.)
- Person providing home care nursing services (Go to Minnesota Rules, part 9505.0360.)
- Home care provider required to be licensed under M.S., Chapter 144A that exclusively provides home care services under M.S., Chapter 144A
- Person who employs health care providers solely for the purpose of providing patient services to its employees
- Educational institution that employs health care providers solely for the purpose of providing patient services to its students if the institution does not receive fee for service payments or payments for extended coverage
- Person who receives all payments for patient services from health care providers, surgical centers, or hospitals for goods and services taxable to the paying health care providers, surgical centers, or hospitals, as provided under M.S. 295.53, subd. 1, clause (3) or (4), or from a source of funds exempt from tax under this chapter
- Volunteer ambulance service in which all of the individuals whose primary responsibility is direct patient care meet the definition of volunteer under M.S. 144E.001, subd. 15
- For services provided under the Medicare program
- For licensed home health care services
- From providers, hospitals, or surgical centers subject to the Provider, Hospital, or Surgical Center taxes
- For services provided outside Minnesota
- From the Behavioral Health Fund under Minnesota Statutes, Chapter 254B
- In the nature of charitable donations not designated for providing patient services to a specific individual or group
- For health care research
- From any governmental agency for services benefiting the public, not including payments made by the government in its capacity as an employer or insurer or payments made by the government for services provided under the MinnesotaCare or Medical Assistance (MA) programs
- From the commissioner of human services for state-operated services, excluding payments from the MinnesotaCare or MA programs
- By a health care provider for hearing aids and related equipment or prescription eyewear delivered outside of Minnesota
- By an educational institution from student tuition, student activity fees, health care service fees, government appropriations, donations, or grants, and for services identified in and provided under an individualized education program as defined in M.S. 256B.0625 or Code of Federal Regulations, chapter 34, section 300.340(a). Fee for service payments and payments for extended coverage are taxable
- From the Federal Employees Health Benefits Act (FEHBA)
- From the federal TRICARE program
- For services provided to nursing homes licensed under M.S., Chapter 144A
- For examinations for purposes of utilization reviews, insurance claims or eligibility, litigation, and employment including reviews of medical records for those purposes
- For services provided to and by community residential mental health facilities licensed under M.S. 245I.23 or Minnesota Rules, parts 9520.0500 to 9520.0670, and to and by residential treatment programs for children with severe emotional disturbance licensed or certified under M.S., Chapter 245A
- For services provided under the following programs:
- For services provided to and by community mental health centers as defined in M.S. 245.62, subd. 2
- For services provided to and by assisted living programs and congregate housing programs
- For hospice care services
- For home and community-based waivered services under M.S., Chapter 256S, M.S. 256B.49, and M.S. 256B.501
- For targeted case management services under M.S. 256B.0621; M.S. 256B.0625, subd. 20, 20a, 33, and 44; and M.S. 256B.094
- For services provided to:
- Supervised living facilities for persons with developmental disabilities licensed under Minnesota Rules, parts 4665.0100 to 4665.9900
- Housing with services establishments required to be registered under M.S., Chapter 144D
- Board and lodging establishments providing only custodial services licensed under M.S., Chapter 157 and registered under M.S. 157.17 to provide supportive services or health supervision services
- Adult foster homes (Go to Minnesota Rules, part 9555.5105.)
- Day training and habilitation services for adults with developmental disabilities (Go to M.S. 252.41, subd. 3.)
- Boarding care homes (Go to Minnesota Rules, part 4655.0100.)
- Adult day care services (Go to M.S. 245A.02, subd. 2a.)
- Home health agencies defined in Minnesota Rules, part 9505.0175, subpart 15, or licensed under M.S., Chapter 144A
