When a hospital, surgical center, health care provider, or wholesale drug distributor transfers, assigns, or sells accounts receivable to another person who is subject to tax under this chapter, liability for the tax on the accounts receivable is imposed on the transferee, assignee, or buyer of the accounts receivable. No liability for these accounts receivable is imposed on the transferor, assignor, or seller of the accounts receivable.
1995 c 234 art 9 s 11; 2009 c 88 art 9 s 5; 1Sp2011 c 9 art 6 s 97
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 295 — Gross Revenues And Gross Receipts Taxes
Section 295.51 — Minimum Contacts Required For Jurisdiction To Tax Gross Revenue.
Section 295.52 — Taxes Imposed.
Section 295.53 — Exclusions And Exemptions; Special Rules.
Section 295.54 — Credit For Taxes Paid.
Section 295.55 — Payment Of Tax.
Section 295.56 — Transfer Of Accounts Receivable.
Section 295.58 — Deposit Of Revenues And Payment Of Refunds.
Section 295.581 — Prohibition On Non-minnesotacare Transfers From Fund.