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Pharmacy Refund
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Minnesota pharmacies that purchase qualifying legend drugs can claim the MinnesotaCare Pharmacy Refund if they later deliver or ship the drugs to locations outside of Minnesota.
The refund rate is 1.8% for 2022. The refund rate will be 1.6% for 2023.
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Legend drugs are drugs or gases required by federal law to be sold or dispensed in a container labeled with one of the following statements:
- “Caution: Federal law prohibits dispensing without prescription”
- “Rx only”
Legend drugs or gases must be classified by the U.S. Food and Drug Administration (FDA) as a drug and not a device.
Nutritional products, blood, and blood components are not considered legend drugs and cannot be used to claim the refund. Blood derivatives derived from blood, plasma, or serum through a chemical manufacturing process are considered legend drugs and may be used to claim the refund.
Minnesota pharmacies can only claim a refund on qualifying legend drugs. Qualifying legend drugs are legend drugs purchased from a wholesale drug distributor subject to Wholesale Drug Distributor Tax.
To determine if a wholesale drug distributor is subject to tax, check your purchase invoice for a MinnesotaCare tax expense charge or contact the wholesaler for verification.
You need a Minnesota Tax ID Number and a Pharmacy Refund account to file returns.
You can register for a Minnesota ID number and an account at the same time, either:
If you already have a Minnesota ID number, you can add an account either:
- Online in our e-Services system by selecting Open a new account under I Want To…
- By phone at 651-282-5225 or 1-800-657-3605
Your Pharmacy Refund Return is due annually by March 15 for drugs delivered or shipped outside of Minnesota during the previous calendar year.
Refund claims filed more than one year after the original due date of the return will not be accepted.
Annual Return Line Instructions
Use this information when you electronically file your annual return.
Report the total amount you paid during the year for qualifying legend drugs that you purchased from wholesale drug distributors subject to the Wholesale Drug Distributor Tax.
Do not report amounts paid for:
- Drugs or devices that are not legend drugs
- Legend drug purchases on which you paid MinnesotaCare Legend Drug Use Tax
Note: To claim a refund of Legend Drug Use Tax, amend your Legend Drug Use Tax Return. Do not file a Pharmacy Refund Return.
Report the total amount you paid for qualifying legend drugs (regardless of when you purchased the drugs) that you delivered or shipped outside of Minnesota during the year.
Report the total amount you paid for qualifying legend drugs delivered or shipped outside of Minnesota (regardless of when you purchased, delivered, or shipped the drugs) that were returned to you during the year.
