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Taxation of COVID-19 Testing and Test Kits

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Provider, Hospital, and Surgical Center Taxes

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Health care providers, hospitals, and surgical centers that provide COVID-19 testing or COVID-19 at-home test kits are subject to tax on payments they receive for providing the services or kits, unless the payments are exempt under MinnesotaCare tax law.

Payments from Individuals or Third-Party Payers

If you receive payments from individuals, patients, or third-party payers such as insurance companies for COVID-19 testing services or for test kits, you must report these payments as gross receipts on your MinnesotaCare tax return. You should also include any exempt payments you reported in gross receipts on the appropriate exemption lines.

To determine if the payments you receive are taxable or exempt, refer to our Provider, Hospital, and Surgical Center Taxes Instructions.

COVID-19 Relief Payments

If you receive COVID-19 relief payments from the government to provide COVID-19 testing, learn How to Report COVID-19 Relief Payments for 2020

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