| Number of taxes and types of methods states used to levy health care provider taxes in state fiscal year 2011 |
| State | Number of health care provider taxes levied as a percentage of net patient service revenues | Number of health care provider taxes levied as a percentage of revenues other than net patient service revenues | Number of health care provider taxes levied under an arrangement other than a percentage of revenues, such as a dollar amount per-bed-day rate or flat rate per year |
|---|---|---|---|
| Alabama | 0 | 1 | 2 |
| Arizona | 0 | 1 | 0 |
| Arkansas | 3 | 0 | 0 |
| California | 0 | 2 | 14 |
| Colorado | 0 | 2 | 2 |
| Connecticut | 0 | 0 | 2 |
| District of Columbia | 0 | 2 | 2 |
| Florida | 0 | 0 | 3 |
| Georgia | 0 | 2 | 1 |
| Idaho | 0 | 2 | 1 |
| Illinois | 0 | 1 | 2 |
| Indiana | 0 | 1 | 2 |
| Iowa | 3 | 0 | 2 |
| Kansas | 0 | 1 | 2 |
| Kentucky | 0 | 4 | 0 |
| Louisiana | 0 | 1 | 3 |
| Maine | 0 | 4 | 0 |
| Maryland | 0 | 4 | 0 |
| Massachusetts | 0 | 2 | 2 |
| Michigan | 0 | 2 | 0 |
| Minnesota | 0 | 3 | 2 |
| Mississippi | 0 | 0 | 4 |
| Missouri | 0 | 3 | 1 |
| Montana | 0 | 0 | 2 |
| Nebraska | 0 | 1 | 0 |
| Nevada | 1 | 0 | 0 |
| New Hampshire | 3 | 0 | 0 |
| New Jersey | 0 | 5 | 2 |
| New York | 0 | 9 | 0 |
| North Carolina | 0 | 2 | 3 |
| North Dakota | 0 | 0 | 1 |
| Ohio | 0 | 1 | 2 |
| Oklahoma | 0 | 2 | 3 |
| Oregon | 0 | 3 | 0 |
| Pennsylvania | 0 | 7 | 2 |
| Rhode Island | 2 | 2 | 0 |
| South Carolina | 1 | 0 | 1 |
| South Dakota | 0 | 1 | 0 |
| Tennessee | 0 | 3 | 1 |
| Texas | 0 | 1 | 0 |
| Utah | 0 | 0 | 6 |
| Vermont | 0 | 3 | 2 |
| Washington | 0 | 0 | 3 |
| West Virginia | 0 | 7 | 0 |
| Wisconsin | 0 | 4 | 2 |
| Wyoming | 0 | 0 | 1 |
| Total | 13 | 89 | 78 |
| Source: GAO analysis of state-reported data. | GAO-15-227SP |
| Note: When counting the number of taxes, we counted a tax more than once when a tax was levied using different tax rates during a given year. For example, if for 6 months of the year a tax was levied at 4 percent of net patient service revenues, and for the other 6 months the tax was levied at 6 percent of net patient service revenues, we counted this as two taxes. For taxes that were reported as not being levied as a percentage of net patient service revenues, we used a similar approach in counting these taxes. |