Mayo Collaborative Services, Inc. v. Commissioner of Revenue

OPINION

HANSON, Justice.

We review the question of whether the MinnesotaCare tax on the gross revenues of health-care providers transacting business in Minnesota violates the Commerce Clause of the United States Constitution because it allows an exemption for revenues received from other health-care providers who are also subject to the Minne-sotaCare tax. Relator Mayo Collaborative Services, Inc. (Mayo) argues that the statute imposes an unreasonable burden on interstate commerce because it allows an exemption for intrastate transactions but not for interstate transactions. The tax court…