Gross receipts tax on hospitals and health care providers; licensed chiropractors excluded from the providers subject to the tax.

This bill amends Minnesota's gross receipts tax law to explicitly include hospitals and health care providers as taxable entities while excluding licensed chiropractors from the list of providers subject to the tax. The legislation defines "health care provider" to include various medical service providers such as doctors, dental professionals, and ambulance services, while listing specific exclusions like pharmacies, nursing homes, and home health agencies. A new provision adds licensed chiropractors to the list of excluded providers, clarifying that they will not be required to pay the gross receipts tax on their services. The changes will take effect for gross revenues received after December 31, 2026, and apply to the state's existing gross receipts tax framework.