Health Care Occupations Regulated by Minnesota
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.firstname.lastname@example.org to determine if you are subject to tax.
Alcohol and drug counselor
Ambulance service (licensed nonvolunteer)
Emergency medical technician
Hearing instrument dispenser
Marriage and family therapist (licensed or licensed associate)
Occupational therapy practitioner
Physical therapy practitioner
Respiratory care practitioner
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.