Gross receipts tax on hospitals and health care providers

This bill would expand the Minnesota gross receipts tax to include hospitals and certain health care providers while explicitly excluding licensed chiropractors from the tax. The legislation defines "health care provider" to include various medical service providers but creates specific exemptions for hospitals, nursing homes, pharmacies, and other facilities listed in the statute. The tax would apply to gross revenues received after December 31, 2026, affecting the financial obligations of covered health care entities. The bill also clarifies that persons licensed under sections 148.01 to 148.108 are excluded from the tax definition.