Health care services or providers subjected to health care provider taxes in state fiscal years 2008 through 2012

STATE Number
of taxes
levied
on inpatient
hospital
services		 Number
of taxes
levied
on outpatient
hospital
services		 Number
of taxes
levied
on nursing
facility
services		 Number of taxes levied on intermediate care facility services for individuals with intellectual disabilities Number
of taxes
levied
on physicians
services		 Number
of taxes
levied
on home
health
care services		 Number
of taxes
levied
on outpatient
prescription
drugs		 Number
of taxes
levied
on services
of managed
care organizations		 Number
of taxes
levied
on ambulatory
surgical
center
services		 Number
of taxes
levied
on dental
services		 Number
of taxes
levied
on podiatric
services		 Number
of taxes
levied
on chiropractic
services		 Number
of taxes
levied
on optometric/optician
services		 Number
of taxes
levied
on psychological
services		 Number
of taxes
levied
on therapist
services		 Number
of taxes
levied
on nursing
services		 Number
of taxes
levied
on laboratory
and x-ray
services		 Number
of taxes
levied
on emergency
ambulance
services		 Number
of taxes
levied
on other
health
care items
or services
not listed
Alabama 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0
Arizona 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0
Arkansas 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
California 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Colorado 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Connecticut 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
District of Columbia 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
Florida 0 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Georgia 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0
Idaho 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Illinois 7 2 7 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Indiana 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Iowa 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Kansas 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Kentucky 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
Louisiana 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0
Maine 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
Maryland 2 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0
Massachusetts 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
Michigan 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0
Minnesota 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 5
Mississippi 5 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0
Missouri 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0
Montana 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Nebraska 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Nevada 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New Hampshire 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New Jersey 2 0 1 5 0 0 0 1 0 0 0 0 0 0 0 0 0 0 10
New York 6 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
North Carolina 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
North Dakota 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Ohio 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0
Oklahoma 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Oregon 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0
Pennsylvania 2 1 5 5 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0
Rhode Island 1 1 1 2 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0
South Carolina 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
South Dakota 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Tennessee 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1
Texas 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Utah 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Vermont 1 0 1 5 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0
Virginia 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Washington 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
West Virginia 1 1 4 1 3 0 0 0 5 3 3 3 3 3 3 0 5 3 5
Wisconsin 1 1 1 5 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0
Wyoming 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Taxes 55 21 53 51 3 1 8 13 6 3 3 3 3 4 3 1 5 4 27

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.

 

Definition
 
Health care provider taxes are taxes, licensures or other fees, assessments, or other mandatory payments, imposed on health care services or providers, as defined in Section 1903 of the Social Security Act and in 42 C.F.R. § 433.55 - Health Care-Related Taxes Defined.