Legend Drug Use Tax
Legend drugs sold, distributed, or delivered into Minnesota are taxable. You must file a MinnesotaCare Legend Drug Use Tax Return if you receive legend drugs from a vendor that is not subject to the MinnesotaCare Wholesale Drug Distributor Tax.
The following situations are common examples of when you are subject to the tax:
- You are a pharmacy located outside of Minnesota that sells legend drugs at retail to consumers in Minnesota (including by mail order)
- You are a Minnesota pharmacy that receives legend drugs from a vendor that is not subject to the Wholesale Drug Distributor Tax
Note: Individuals who purchase legend drugs for personal consumption are not subject to Legend Drug Use Tax.