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Health Care Occupations Regulated by Minnesota

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Health care providers and occupations regulated by the state of Minnesota include, but are not limited to, the following list.

If the list does not include your occupation, contact us at 651-282-5533 or MinnesotaCare.tax@state.mn.us to determine if you are subject to tax.

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Acupuncture practitioner
Alcohol and drug counselor
Ambulance service (licensed nonvolunteer)
Audiologist
Chiropractor
Dental assistant
Dental hygienist
Dentist
Dietitian
Emergency medical technician
Hearing instrument dispenser
Marriage and family therapist (licensed or licensed associate)
Medical doctor/physician
Midwife, traditional
Naturopathic doctor
Nurse*
Nursing assistant
Nutritionist
Occupational therapy practitioner
Optometrist
Osteopath
Paramedic
Physical therapy practitioner
Physician assistant
Podiatrist
Professional counselor
Psychologist
Respiratory care practitioner
Social worker**
Speech language pathologist
Staff model health plan company

*Nurse includes advanced practice registered, practical, public health, or registered.

**Social worker includes graduate, independent, or independent clinical. See Revenue Notice 97-10 for information on social worker services that are taxable.

Health Care Occupations Regulated by Minnesota

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