Purpose of the Bill

The purpose of this bill is to support small rural ambulance services by exempting them from the health care gross receipts tax. This legislative action aims to alleviate financial burdens on these essential medical services in rural areas, potentially allowing them to maintain or enhance their operations.

Main Provisions

• Tax Exemption: The bill provides an exemption from the health care gross receipts tax for small rural ambulance services.
• Definition of Eligible Services: To qualify for this exemption, an ambulance service must:
  • Operate outside major metropolitan counties and cities such as Duluth, Mankato, Moorhead, Rochester, and St. Cloud.
  • Have annual gross revenues of $10 million or less.

Significant Changes

• Amendment to Existing Law: The bill amends Minnesota Statutes section 295.52 by adding a new subdivision that specifically carves out this tax exemption for qualifying small rural ambulance services.

Relevant Terms

• Health care gross receipts tax
• Small rural ambulance services
• Tax exemption
• Minnesota Statutes 295.52
• Rural healthcare