| Total number of health care provider taxes in state fiscal years 2008 through 2012 |
| State | Total number of health care provider taxes in state fiscal year 2008 | Total number of health care provider taxes in state fiscal year 2009 | Total number of health care provider taxes in state fiscal year 2010 | Total number of health care provider taxes in state fiscal year 2011 | Total number of health care provider taxes in state fiscal year 2012 |
|---|---|---|---|---|---|
| Alabama | 2 | 2 | 3 | 3 | 3 |
| Alaska | 0 | 0 | 0 | 0 | 0 |
| Arizona | 1 | 1 | 1 | 1 | 1 |
| Arkansas | 1 | 1 | 3 | 3 | 3 |
| California | 2 | 2 | 2 | 4 | 4 |
| Colorado | 1 | 2 | 4 | 4 | 4 |
| Connecticut | 1 | 1 | 1 | 1 | 4 |
| Delaware | 0 | 0 | 0 | 0 | 0 |
| District of Columbia | 1 | 2 | 4 | 4 | 4 |
| Florida | 0 | 3 | 2 | 2 | 2 |
| Georgia | 2 | 2 | 2 | 3 | 3 |
| Hawaii | 0 | 0 | 0 | 0 | 0 |
| Idaho | 0 | 2 | 3 | 3 | 4 |
| Illinois | 3 | 3 | 3 | 3 | 5 |
| Indiana | 2 | 2 | 2 | 2 | 3 |
| Iowa | 1 | 1 | 2 | 4 | 4 |
| Kansas | 1 | 1 | 2 | 2 | 2 |
| Kentucky | 4 | 4 | 4 | 4 | 4 |
| Louisiana | 4 | 4 | 4 | 4 | 4 |
| Maine | 4 | 4 | 4 | 4 | 4 |
| Maryland | 2 | 3 | 4 | 4 | 4 |
| Massachusetts | 3 | 3 | 3 | 3 | 3 |
| Michigan | 3 | 3 | 2 | 2 | 2 |
| Minnesota | 5 | 5 | 5 | 5 | 5 |
| Mississippi | 5 | 5 | 4 | 4 | 4 |
| Missouri | 3 | 3 | 3 | 3 | 4 |
| Montana | 2 | 2 | 2 | 2 | 2 |
| Nebraska | 1 | 1 | 1 | 1 | 2 |
| Nevada | 1 | 1 | 1 | 1 | 1 |
| New Hampshire | 3 | 3 | 3 | 3 | 3 |
| New Jersey | 6 | 6 | 6 | 7 | 7 |
| New Mexico | 0 | 0 | 0 | 0 | 0 |
| New York | 4 | 4 | 6 | 6 | 7 |
| North Carolina | 2 | 2 | 2 | 4 | 4 |
| North Dakota | 1 | 1 | 1 | 1 | 1 |
| Ohio | 3 | 3 | 4 | 3 | 3 |
| Oklahoma | 1 | 1 | 1 | 3 | 3 |
| Oregon | 3 | 3 | 3 | 3 | 3 |
| Pennsylvania | 5 | 5 | 5 | 5 | 5 |
| Rhode Island | 5 | 5 | 4 | 4 | 4 |
| South Carolina | 1 | 2 | 2 | 2 | 2 |
| South Dakota | 1 | 1 | 1 | 1 | 1 |
| Tennessee | 3 | 3 | 3 | 4 | 4 |
| Texas | 1 | 1 | 1 | 1 | 1 |
| Utah | 2 | 2 | 2 | 3 | 3 |
| Vermont | 5 | 5 | 5 | 5 | 6 |
| Virginia | 0 | 0 | 0 | 0 | 1 |
| Washington | 0 | 0 | 3 | 3 | 3 |
| West Virginia | 16 | 16 | 16 | 7 | 7 |
| Wisconsin | 2 | 5 | 5 | 5 | 5 |
| Wyoming | 0 | 0 | 0 | 1 | 1 |
| Total Taxes | 119 | 131 | 144 | 147 | 159 |
| Source: GAO analysis of state-reported data. | GAO-15-227SP |
| Note: When counting the total number of taxes, we did not count a tax more than once when a tax was levied using different tax rates during a given year. |