Disclaimer:
All information contained herein was believed to be accurate at the time of publication. However, regulations, payer policies, and legal requirements are subject to change.
No guarantee is made regarding the ongoing accuracy or completeness of this material. Users are responsible for independently verifying all information with appropriate authorities or official sources before making decisions or taking action.
The author assumes no liability for errors, omissions, or changes occurring after publication.
Calendar of Events
Job Opportunities -Coming Soon
How to Start an Acupuncture Business in Minnesota-Coming Soon
Resources:
Small Business Administration: https://www.sba.gov/business-guide/10-steps-start-your-business
Minnesota DEED: https://mn.gov/deed/dobusiness/doing-business-here/grow-your-business/start/
A Guide to Starting a Business in Minnesota Link to Book
Register your business in Minnesota with the Minnesota Secretary of State
Minnesota Care Tax is a provider tax that all independent acupuncture businesses must pay. The tax rate may change for the year. The tax rate can be found on the Minnesota Department of Revenue website. https://www.revenue.state.mn.us/provider-tax 2026 Rate is 1.8%
Sales tax is required for items sold in clinics. The tax rate can be different depending on the location of your business. To learn more about sales tax visit here. https://www.revenue.state.mn.us/sales-and-use-tax
Hennepin County Offers Small Business Help: https://www.hennepin.us/economic-development/programs/Elevate-Hennepin-one-on-one-advising
Small Business Loans: Loans | U.S. Small Business Administration
Insurance in Minnesota-Coming Soon
If you are looking to become a participating provider in insurance.
Veterans Administration Community Care
Sign up for an electronic billing service:
Office Ally, they charge for services.
Availity, there are free options for billing to specific insurance companies
Health Partners, offers options for looking up patient information and claim information
How to file a secondary claim:
Make sure that it is identified as a secondary claim.
Each line-item charge must be recognized in the bottom claims data on payments made for services render. The numbers have to equal for each line.
Adjustment Codes:
Most codes are Contractional Obligation (CO) and the code is 45 for contract price, there are others if your circumstances are different.
Patient Responsible (PR) is usually 1 or 3. 1 is deductible and 3 is copayment.
Minnesota Billing Fees for Medicare
All codes are owned by the American Medical Association. To search current codes.
2026
Acupuncture without electric stimulation first 15 minutes direct care $47.92
Acupuncture without electrical stimulation each additional 15 minutes with direct contact $28.03
Acupuncture with electrical stimulation first 15 minutes direct care $56.14
Acupuncture with electrical stimulation each additional 15 minutes with direct contact $28.37
Manual therapy over 8 minutes of direct care per 15 minutes $27.87
Massage therapy over 8 minutes of direct care per 15 minutes $30.01
Trigger point needling 1-2 muscles $24.89
Trigger point needling 3 plus muscles $37.99
Posterior Tibial Nerve Stimulation for Urinary issues (30 minutes) $118.35
Medicare Rule of 8
Quick Reference Table (Medicare Rule of 8s)
| Total Timed Minutes | Billable Units |
|---|---|
| 8–22 minutes | 1 unit |
| 23–37 minutes | 2 units |
| 38–52 minutes | 3 units |
| 53–67 minutes | 4 units |
| 68–82 minutes | 5 units |
| 83–97 minutes | 6 units |
How It Works
- You must provide at least 8 minutes of a timed service to bill 1 unit.
- You add all timed services together before calculating units.
- The thresholds increase in 15-minute increments after the first 8 minutes.
Minnesota Billing Fees for Medicaid
The only billing codes that Acupuncturist may qualify for are acupuncture codes and Exam codes. I have also listed the above codes payments. Link to Minnesota Medicaid Bill Fees.
Acupuncture without electric stimulation first 15 minutes direct care $36.79
Acupuncture without electrical stimulation each additional 15 minutes with direct contact $21.35
Acupuncture with electrical stimulation first 15 minutes direct care $43.22
Acupuncture with electrical stimulation each additional 15 minutes with direct contact $21.61
Manual therapy over 8 minutes of direct care per 15 minutes $21.35
Massage Therapy over 8 minutes of direct care per 15 minutes $22.89
Trigger point needling 1-2 muscles
Trigger point needling 3 plus muscles
Posterior Tibial Nerve Stimulation for Urinary issues (30 minutes) $91.08
Workers Compensation Fee Schedule
Workers’ compensation fee schedule is based on Relative Value Unit (RVU) multiplied by a conversion factor. There is not one specific to Acupuncturists. Link to look up Effective dates: 10/1/2025-09/30/2026
There are fee schedules for chiropractors and physical therapist. I have provided the reimbursement information for some of the codes based on the different provider type. I am not sure which reimbursement rates would be for our profession.
Acupuncture without electric stimulation first 15 minutes direct care Chiro fee: $71.46 PT Fee: $82.98
Acupuncture without electrical stimulation each additional 15 minutes with direct contact Chiro fee: $40.49 PT Fee: $47.02
Acupuncture with electrical stimulation first 15 minutes direct care Chiro fee: $82.51 PT Fee: $95.82
Acupuncture with electrical stimulation each additional 15 minutes with direct contact Chiro fee: $45.83 PT Fee: $53.22
Manual therapy over 8 minutes of direct care per 15 minutes Chiro fee: $43.96 PT Fee: $51.05
Massage Therapy over 8 minutes of direct care per 15 minutes Chiro fee: $48.34 PT Fee: $56.14
Surveys
2021 Survey
Acupuncturists For a Healthy Minnesota 