Section 1. [Sales to government] Under current law, qualifying sales to a hospital or outpatient surgical center receive an upfront sales tax exemption. This bill extends that sales tax exemption to critical access dental care providers, as defined under current law. Critical access dental providers are generally nonprofit organizations that serve low-income, special needs, and underserved patients. This bill also requires that the critical access dental center must serve only recipients of Minnesota health care programs (Minnesota Care, general assistance medical care, and medical assistance). The exemption does not extend to purchases made by a medical facility not operating as a critical access dental provider, building and construction materials for buildings that will not be used principally by the critical access dental provider, and building materials purchased by a contractor as part of a lump sum contract. Effective retroactively for purchases made after June 30, 2007.
Sections 2 and 3. [Sales tax refund] Authorizes critical access dental clinics to apply for a refund of sales tax already paid on qualifying purchases.
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