Provider taxes; quarterly pharmacy refunds established.

HF 1479 establishes a quarterly refund system for Minnesota pharmacies that sell prescription drugs (referred to as "legend drugs") outside the state. Pharmacies can claim refunds equal to the tax they paid to distributors for those out-of-state sales, multiplied by Minnesota's tax rate, against their state tax liability. The bill requires pharmacies to file refund requests quarterly based on when they delivered drugs outside Minnesota (e.g., by July 1 for Q1 deliveries), with claims due within one year of the delivery quarter. This directly affects community pharmacies that dispense prescription drugs to patients outside Minnesota. The refund process begins for sales occurring after December 31, 2025.