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MinnesotaCare > Tax information
Gross receipts for health-care services
Your total gross receipts, including amounts that are exempt from tax, are amounts you received:- from patients or patients’ insurers, including MinnesotaCare tax charges, finance charges and fees for missed appointments
- from government agencies, including federal, state and county programs, for health-care services you provided
- from health-care plans for federal employees and employees of the state of Minnesota and Minnesota local governments
- for legend and nonlegend drugs included in the health-care service
- for medical supplies and equipment included in the health-care service
- for a patient’s room and food
- for diagnostic, screening and laboratory services
- for outpatient services, including physical rehabilitation and counseling for mental health conditions
- for preventive and X-ray services
- for sales of prescription eyewear and hearing aids
- for ambulance services, except volunteer ambulance services
- from nursing home residents or their insurers
- for health and fitness classes prescribed as part of a course of treatment
- for mental illness case management services
- for performance bonuses and supplemental payments received from patients’ insurance companies
- as settlement adjustment payments from Medicare and other insurers
- from a staff model health maintenance organization, which is reported on Form 1099
- from funds for research designated by the donor for costs of health-care services that were part of the research
- as gifts, contributions and donations from all sources to be used for health-care services
AdjustmentsCollection fees. If you hired a collection agency to collect unpaid debts on your behalf, include as gross receipts the total amount collected during the period, before any fees are deducted. Free or reduced-fee services. If you provided free or reduced-fee health-care services to your employees and their family members—or to other patients or providers based on the patient’s obligation to provide goods or services in return—increase the amount to the lowest amount you would receive for the same service if you had provided the service under a health-care insurance plan negotiated between you and a third-party insurer.Refunds If you made refunds to patients and/or patients’ insurers, subtract the refunds you made from your gross receipts.Do not include amounts received:- from nursing homes for health-care services provided to the nursing homes
- for copies of records provided to patients and insurers
- for general education services for the public
- for exercise classes for the public
- for expert witness testimony given under oath for examinations for purposes of utilization reviews, insurance claims or eligibility, litigation, and employment, including reviews of medical records for those purposes
- from gift shops, parking ramps, cafeterias and rents
- for room and food for nonpatients
- from retail sales of products subject to sales tax (such as vitamins, supplements, toothbrushes, pillows, etc.)
- for services provided outside Minnesota
- for services provided to or by community residential mental health facilities, licensed community mental health centers, community support or family community support programs, assisted living programs, congregate housing programs, and hospice care services.
Educational institution and health-care servicesIf you are a health-care service of a public or private educational institution, only these amounts are included as gross receipts: - fees for services paid directly by patients or patients’ insurers, and
- fees for extended coverage.
Do not include amounts designated for student health-care services that were paid from:- student activity fees
- student health-care service fees included in student activity fees
- allocations from the institution’s budget for your health-care service
- grants
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