Minnesota SF455 establishes a sales and use tax exemption for certain nonprofit outpatient rehabilitation clinics.

Minnesota SF455 amends state statutes to exempt sales and use tax for certain nonprofit outpatient rehabilitation clinics. These clinics must be organized for charitable purposes, provide physical, occupational, or speech therapy, serve at least 50% patients covered by medical assistance or MinnesotaCare, offer a sliding scale for payment, and have no more than 15% of patients covered by private health insurance. The exemption applies to items used in providing outpatient rehabilitation services, excluding prepared food, candy, soft drinks, and certain construction materials.

Minnesota SF455 establishes a sales and use tax exemption for certain nonprofit outpatient rehabilitation clinics.

Minnesota SF455 amends state statutes to exempt sales and use tax for certain nonprofit outpatient rehabilitation clinics. These clinics must be organized for charitable purposes, provide physical, occupational, or speech therapy, serve at least 50% patients covered by medical assistance or MinnesotaCare, offer a sliding scale for payment, and have no more than 15% of patients covered by private health insurance. The exemption applies to items used in providing outpatient rehabilitation services, excluding prepared food, candy, soft drinks, and certain construction materials.