Purpose of the Bill

The primary goal of this bill is to provide financial relief to small rural ambulance services by exempting them from health care gross receipts taxes.

Main Provisions

• The bill proposes an amendment to the Minnesota Statutes, Section 295.52, adding a new subdivision.
• Under the new subdivision, small rural ambulance services will no longer be required to pay the health care gross receipts tax.
• A "small rural ambulance service" is defined as:
  • An ambulance service with its main operations base located outside of specified metropolitan counties and the cities of Duluth, Mankato, Moorhead, Rochester, and St. Cloud.
  • The service must have annual gross revenues of $10,000,000 or less to qualify for the exemption.

Significant Changes to Existing Law

• The existing law requires all applicable services to pay health care gross receipts taxes. This bill changes that by specifically exempting small ambulance services operating in rural areas from these taxes.

Relevant Terms

• Tax exemption
• Rural ambulance services
• Health care gross receipts tax
• Minnesota Statutes
• Metropolitan counties
• Revenue limit