Wholesale Drug Distributor Tax
Legend drugs sold, distributed, or delivered into Minnesota are taxable. Wholesale drug distributors that sell or distribute legend drugs into Minnesota are required to file a MinnesotaCare tax return.
The following situations are common examples of when you would be subject to tax:
- You are a business that sells or distributes legend drugs at wholesale into Minnesota (including, but not limited to, manufacturers, distributors, and repackagers)
- You are a business that sells or distributes legend drugs to a related corporate entity in Minnesota