Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 295 — Gross Revenues And Gross Receipts Taxes

Section 295.50 — Definitions. - Subdivision 1. Definitions. For purposes of sections 295.50 to 295.59,...

Section 295.51 — Minimum Contacts Required For Jurisdiction To Tax Gross Revenue. - Subdivision 1. Business transactions in Minnesota. A hospital, surgical center,...

Section 295.52 — Taxes Imposed. - Subdivision 1. Hospital tax. A tax is imposed on each...

Section 295.53 — Exclusions And Exemptions; Special Rules. - Subdivision 1. Exclusions and exemptions. (a) The following payments are...

Section 295.54 — Credit For Taxes Paid. - Subdivision 1. Taxes paid to another state. A hospital, surgical...

Section 295.55 — Payment Of Tax. - Subdivision 1. Scope. The provisions of this section apply to...

Section 295.56 — Transfer Of Accounts Receivable. - When a hospital, surgical center, health care provider, or wholesale...

Section 295.57 — Collection And Enforcement; Refunds; Application Of Other Chapters; Access To Records; Interest On Overpayments. - Subdivision 1. Application of other chapters. Unless specifically provided otherwise...

Section 295.58 — Deposit Of Revenues And Payment Of Refunds. - The commissioner shall deposit all revenues, including penalties and interest,...

Section 295.581 — Prohibition On Non-minnesotacare Transfers From Fund. - Notwithstanding any law to the contrary, and notwithstanding section 645.33,...

Section 295.582 — Authority. - Subdivision 1. Tax expense transfer. (a) The tax expense generated...

Section 295.59 — Severability. - If any section, subdivision, clause, or phrase of sections 295.50...

Section 295.75 — Liquor Gross Receipts Tax. - Subdivision 1. Definitions. (a) For purposes of this section, the...