This notice was revoked and replaced on April 30, 2007 by Revenue Notice # 07-06.
https://www.revenue.state.mn.us/revenue-notice/03-09-minnesotacare/sales-tax-massage-therapy-licensed/registered-health-care
This notice revokes Revenue Notices # 94-11 and # 03-09 and replaces them with the following notice. See also Revenue Notice # 02-08.
https://www.revenue.state.mn.us/revenue-notice/07-06-minnesotacare-tax-and-sales-tax-patient-services-massage-therapy-revocation
Introduction
This revenue notice explains what amount should be included in the taxable gross revenues of a health care provider, staff model health plan company, hospital, or surgical center ("provider") when the pr
https://www.revenue.state.mn.us/revenue-notice/17-11-minnesotacare-fair-market-value-patient-services-furnished-reduced-price-or-no
This notice was amended on February 23, 2009 by Revenue Notice # 09-01 and technical corrections were made to this notice on December 20, 2010 by Revenue Notice # 10-06.
https://www.revenue.state.mn.us/revenue-notice/06-12-minnesotacare-tax-patient-services-cosmetology-services-technical-corrections
Background
Home health care service providers often provide a combination of home medical services, personal care services, and services such as laundry and residential cleaning to their clients.
https://www.revenue.state.mn.us/revenue-notice/12-02-sales-and-use-tax-home-health-care-services-combination-contracts
Technical corrections were made to this notice on December 20, 2010 by Revenue Notice # 10-06. Please see Revenue Notice # 10-06 for the corrected language.
https://www.revenue.state.mn.us/revenue-notice/06-07-minnesotacare-tax-exemptions-and-credits-research-technical-corrections
This revenue notice was revoked by publication of Revenue Notice # 21-03 on September 27, 2021.
MINNESOTA DEPARTMENT OF REVENUE
R
https://www.revenue.state.mn.us/revenue-notice/06-13-minnesotacare-patient-services-community-support-and-family-community-support
Introduction
This Revenue Notice addresses certain types of examinations that are not patient services under Minnesota Statutes, sections 295.50 through 295.59, and therefore not subject to Provider Tax, Hospital Tax, or Surgical Cen
https://www.revenue.state.mn.us/revenue-notice/23-02-minnesotacare-taxes-examinations-utilization-reviews-insurance-claims-or
Introduction
This Revenue Notice revokes Revenue Notice # 06-13.
https://www.revenue.state.mn.us/revenue-notice/21-03-special-taxes-minnesotacare-tax-revocation-revenue-notice-06-13
This Revenue Notice corrects obsolete statutory references and, in one instance, a reference to an industry published authority cited in previously issued Revenue Notices.
https://www.revenue.state.mn.us/revenue-notice/07-05-technical-corrections-prior-revenue-notices-04-06-99-13-98-07-96-01-95-09-95