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Legend Drug Use Tax

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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. 

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