Legend Drug Exemption Calculator

• Enter amounts in each field and select Submit to calculate your results. 
• Select Reset to clear all fields and start over.
• See the information below for explanations of what to include in each field.

Enter the total amount you paid during the year for legend drugs or gases.

Legend drugs or gases must be:

• Purchased from a wholesaler who is subject to MinnesotaCare Wholesale Drug Distributor Tax
• Labeled with either “Caution: Federal law prohibits dispensing without prescription” or “Rx only”
• Classified by the FDA as a drug and not a device

Nutritional products, blood, and blood components are not considered legend drugs. However, blood derivatives derived from blood, plasma, or serum through a chemical manufacturing process are considered legend drugs.

Enter the total amount of gross revenue you received during the year for providing patient services in Minnesota from your annual MinnesotaCare Provider, Hospital, or Surgical Center Tax Return. See Calculating Gross Receipts for more information.

Enter the total of all other exemptions you are reporting on your annual MinnesotaCare Provider, Hospital, or Surgical Center Tax Return. See MinnesotaCare Tax Exemptions for more information.