Health care provider tax rates applied for taxes levied under an arrangement other than a percentage of revenues in state fiscal year 2012

State Tax rate 1 Health care services or providers subjected to health care provider tax rate 1 Description of tax rate 1 Tax rate 2 Health care services or providers subjected to health care provider tax rate 2 Description of tax rate 2 Tax rate 3 Health care services or providers subjected to health care provider tax rate 3 Description of tax rate 3 Tax rate 4 Health care services or providers subjected to health care provider tax rate 4 Description of tax rate 4 Tax rate 5 Health care services or providers subjected to health care provider tax rate 5 Description of tax rate 5 Tax rate 6 Health care services or providers subjected to health care provider tax rate 6 Description of tax rate 6 Tax rate 7 Health care services or providers subjected to health care provider tax rate 7 Description of tax rate 7 Tax rate 8 Health care services or providers subjected to health care provider tax rate 8 Description of tax rate 8 Tax rate 9 Health care services or providers subjected to health care provider tax rate 9 Description of tax rate 9 Tax rate 10 Health care services or providers subjected to health care provider tax rate 10 Description of tax rate 10 Tax rate 11 Health care services or providers subjected to health care provider tax rate 11 Description of tax rate 11 Tax rate 12 Health care services or providers subjected to health care provider tax rate 12 Description of tax rate 12
Alabama 4028.04 Nursing facility services NUMBER OF BEDS 0.10 Outpatient prescription drugs PER PRESCRIPTION . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
California 79.00 Inpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 44.24 Inpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 196.00 Inpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 350.00 Inpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 287.78 Inpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 14.88 Nursing facility services THE AB 1629 QUALITY ASSURANCE FEE (QAF) IS ASSESSED ON A DOLLAR AMOUNT PER BED DAY APPLIED TO SKILLED NURSING FACILITIES (A DIFFERENT RATE IS APPLIED TO FACILITIES WITH <100,000 BED DAYS AND >=100,000 BED DAYS). *A MID-YEAR FEE ADJUSTMENT TOOK EFFECT ON JANUARY 1, 2012. 15.61 Nursing facility services THE AB 1629 QUALITY ASSURANCE FEE (QAF) IS ASSESSED ON A DOLLAR AMOUNT PER BED DAY APPLIED TO SKILLED NURSING FACILITIES (A DIFFERENT RATE IS APPLIED TO FACILITIES WITH <100,000 BED DAYS AND >=100,000 BED DAYS). *A MID-YEAR FEE ADJUSTMENT TOOK EFFECT ON JANUARY 1, 2012. 79 Outpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 44.24 Outpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 196 Outpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 350 Outpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE 287.78 Outpatient hospital services DOLLAR AMOUNT PER BED DAY FOR: NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN NON MEDI-CAL MANAGED CARE DAY RATE PREPAID HEALTH PLAN MEDI-CAL MANAGED CARE DAY RATE MEDI-CAL FFS DAY RATE NON MEDI-CAL FFS DAY RATE
Colorado 499.00 Inpatient hospital services INPATIENT FEE IS ASSESSED ON HOSPITAL SERVICE DAYS. MANAGED CARE DAYS ARE DISCOUNTED 77.63%. IT WAS IMPLEMENTED IN SFY 2010. 12.35 Nursing facility services FEES ARE ASSESSED ON NON-MEDICARE PATIENT DAYS. FACILITIES WITH OVER 55,000 PATIENT DAYS RECEIVE AN 85% DISCOUNTED FEE RATE. IT WAS IMPLEMENTED IN SFY 2009. . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Connecticut 14.78 Nursing facility services DOLLAR AMOUNT PER RESIDENT DAY 16.13 Nursing facility services DOLLAR AMOUNT PER RESIDENT DAY 19.26 Nursing facility services DOLLAR AMOUNT PER RESIDENT DAY 21.02 Nursing facility services DOLLAR AMOUNT PER RESIDENT DAY 25.44 Intermediate care facility services for individuals with intellectual disabilities DOLLAR AMOUNT PER RESIDENT DAY 27.76 Intermediate care facility services for individuals with intellectual disabilities DOLLAR AMOUNT PER RESIDENT DAY . .   . .   . .   . .   . .   . .  
District of Columbia 3788.00 Inpatient hospital services THE HOSPITAL ASSESSMENT IS CALCULATED FROM A FIXED AMOUNT MULTIPLIED BY EACH LICENSED HOSPITAL BED 5308.00 Nursing facility services THE NURSING HOME PROVIDER TAX IS BRAOD BASED AND UNIFORMLY APPLIED. THE RATE IS CALCULATED BY TAKING THE TOTAL DC NURSING FACILITIES GROSS REVENUE AND MUTILPYING THE TOTAL REVENUE BY A PERCENTAGE. THE % OF THE CEILING OF GROSS REVENUE IS THEN DIVIDED BY THE TOTAL NURSING HOMES SKILLED LICENSED BED TO ARRIVE WITH A UNIFORM TAX AMOUNT . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Florida 22.89 Nursing facility services DOLLAR AMOUNT PER BED DAY 4.01 Nursing facility services DOLLAR AMOUNT PER BED DAY 19.64 Intermediate care facility services for individuals with intellectual disabilities PER-RESIDENT DAY ASSESSMENT RATE. . .   . .   . .   . .   . .   . .   . .   . .   . .  
Georgia 16.61 Nursing facility services AMOUNT PER PATIENT DAY (OR BED DAY) . .   . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Idaho 18.00 Nursing facility services ASSESSMENT WAS CALCULATED BASED ON THE NUMBER OF PATIENT BED DAYS. 8.92 Intermediate care facility services for individuals with intellectual disabilities PATIENT BED DAYS . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Illinois 218.38 Inpatient hospital services THE STATE ASSESSED UNOCCUPIED HOSPITAL BEDS FOR INPATIENT SERVICES AS REPORTED ON THE QUARTER ENDING 12/31/2006 MEDICARE COST REPORT WITHOUT SUBSEQUENT CHANGES OR ADJUSTMENTS. 1.50 Nursing facility services LICENSED BEDS 6.07 Nursing facility services OCCUPIED BEDS . .   . .   . .   . .   . .   . .   . .   . .   . .  
Indiana 3.68 Nursing facility services THE QUALITY ASSESSMENT FEE (QAF) FOR NURSING FACILITIES IS BASED UPON NON-MEDICARE PATIENT DAYS. THE NF QAF WAS EFFECTIVE 7/1/2003 FOR NONSTATE GOVERNMENT OWNED OR OPERATED (NSGO) NURSING FACILITIES AND PRIVATE FACILITIES WITH AT LEAST 70,000 PATIENT DAYS BEING CHARGED $2.50 PER NON-MEDICARE PATIENT DAY, AND PRIVATE FACILITIES WITH LESS THAN 70,000 PATIENT DAYS BEING CHARGED $10 PER NON-MEDICARE PATIENT DAY. ON 7/1/2011, IT CHANGED TO THE FOLLOWING TO THE FOLLOWING: • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH LESS THAN 70,000 PATIENT DAYS, FOURTEEN DOLLARS AND SEVENTY CENTS ($14.70) PER NON-MEDICARE DAY. • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH 70,000 OR MORE PATIENT DAYS, THREE DOLLARS AND SIXTY-EIGHT CENTS ($3.68) PER NON-MEDICARE DAY. • NSGO NURSING FACILITIES THAT BECAME NONSTATE GOVERNMENT OWNED OR OPERATED BEFORE JULY 1, 2003, THREE DOLLARS AND SIXTY-EIGHT CENTS ($3.68) PER NON-MEDICARE DAY. • NSGO NURSING FACILITIES THAT BECAME NSGO ON OR AFTER JULY 1, 2003, FOURTEEN DOLLARS AND SEVENTY CENTS ($14.70) PER NON-MEDICARE DAY. EFFECTIVE 10/1/2011, THE FEES CHANGED TO • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH TOTAL ANNUAL NURSING FACILITY CENSUS DAYS FEWER THAN SEVENTY THOUSAND (70,000), SIXTEEN DOLLARS ($16) PER NON-MEDICARE DAY. • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH TOTAL ANNUAL NURSING FACILITY CENSUS DAYS EQUAL TO OR GREATER THAN SEVENTY THOUSAND (70,000), FOUR DOLLARS ($4) PER NON-MEDICARE DAY. • NONSTATE GOVERNMENT OWNED OR OPERATED (NSGO) NURSING FACILITIES THAT BECAME NSGO BEFORE JULY 1, 2003, FOUR DOLLARS ($4) PER NON-MEDICARE DAY. (NOTE – THERE ARE VERY FEW OF THESE FACILITIES IN THE STATE AT THIS TIME. I BELIEVE THAT THERE MAY BE 3 OR LESS.) • NONSTATE GOVERNMENT OWNED OR OPERATED NURSING FACILITIES THAT BECAME NONSTATE GOVERNMENT OWNED OR OPERATED ON OR AFTER JULY 1, 2003, SIXTEEN DOLLARS ($16) PER NON-MEDICARE DAY. INDIANA STATE FISCAL YEAR: JULY 1 - JUNE 30 14.70 Nursing facility services THE QUALITY ASSESSMENT FEE (QAF) FOR NURSING FACILITIES IS BASED UPON NON-MEDICARE PATIENT DAYS. THE NF QAF WAS EFFECTIVE 7/1/2003 FOR NONSTATE GOVERNMENT OWNED OR OPERATED (NSGO) NURSING FACILITIES AND PRIVATE FACILITIES WITH AT LEAST 70,000 PATIENT DAYS BEING CHARGED $2.50 PER NON-MEDICARE PATIENT DAY, AND PRIVATE FACILITIES WITH LESS THAN 70,000 PATIENT DAYS BEING CHARGED $10 PER NON-MEDICARE PATIENT DAY. ON 7/1/2011, IT CHANGED TO THE FOLLOWING TO THE FOLLOWING: • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH LESS THAN 70,000 PATIENT DAYS, FOURTEEN DOLLARS AND SEVENTY CENTS ($14.70) PER NON-MEDICARE DAY. • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH 70,000 OR MORE PATIENT DAYS, THREE DOLLARS AND SIXTY-EIGHT CENTS ($3.68) PER NON-MEDICARE DAY. • NSGO NURSING FACILITIES THAT BECAME NONSTATE GOVERNMENT OWNED OR OPERATED BEFORE JULY 1, 2003, THREE DOLLARS AND SIXTY-EIGHT CENTS ($3.68) PER NON-MEDICARE DAY. • NSGO NURSING FACILITIES THAT BECAME NSGO ON OR AFTER JULY 1, 2003, FOURTEEN DOLLARS AND SEVENTY CENTS ($14.70) PER NON-MEDICARE DAY. EFFECTIVE 10/1/2011, THE FEES CHANGED TO • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH TOTAL ANNUAL NURSING FACILITY CENSUS DAYS FEWER THAN SEVENTY THOUSAND (70,000), SIXTEEN DOLLARS ($16) PER NON-MEDICARE DAY. • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH TOTAL ANNUAL NURSING FACILITY CENSUS DAYS EQUAL TO OR GREATER THAN SEVENTY THOUSAND (70,000), FOUR DOLLARS ($4) PER NON-MEDICARE DAY. • NONSTATE GOVERNMENT OWNED OR OPERATED (NSGO) NURSING FACILITIES THAT BECAME NSGO BEFORE JULY 1, 2003, FOUR DOLLARS ($4) PER NON-MEDICARE DAY. (NOTE – THERE ARE VERY FEW OF THESE FACILITIES IN THE STATE AT THIS TIME. I BELIEVE THAT THERE MAY BE 3 OR LESS.) • NONSTATE GOVERNMENT OWNED OR OPERATED NURSING FACILITIES THAT BECAME NONSTATE GOVERNMENT OWNED OR OPERATED ON OR AFTER JULY 1, 2003, SIXTEEN DOLLARS ($16) PER NON-MEDICARE DAY. INDIANA STATE FISCAL YEAR: JULY 1 - JUNE 30 4.00 Nursing facility services THE QUALITY ASSESSMENT FEE (QAF) FOR NURSING FACILITIES IS BASED UPON NON-MEDICARE PATIENT DAYS. THE NF QAF WAS EFFECTIVE 7/1/2003 FOR NONSTATE GOVERNMENT OWNED OR OPERATED (NSGO) NURSING FACILITIES AND PRIVATE FACILITIES WITH AT LEAST 70,000 PATIENT DAYS BEING CHARGED $2.50 PER NON-MEDICARE PATIENT DAY, AND PRIVATE FACILITIES WITH LESS THAN 70,000 PATIENT DAYS BEING CHARGED $10 PER NON-MEDICARE PATIENT DAY. ON 7/1/2011, IT CHANGED TO THE FOLLOWING TO THE FOLLOWING: • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH LESS THAN 70,000 PATIENT DAYS, FOURTEEN DOLLARS AND SEVENTY CENTS ($14.70) PER NON-MEDICARE DAY. • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH 70,000 OR MORE PATIENT DAYS, THREE DOLLARS AND SIXTY-EIGHT CENTS ($3.68) PER NON-MEDICARE DAY. • NSGO NURSING FACILITIES THAT BECAME NONSTATE GOVERNMENT OWNED OR OPERATED BEFORE JULY 1, 2003, THREE DOLLARS AND SIXTY-EIGHT CENTS ($3.68) PER NON-MEDICARE DAY. • NSGO NURSING FACILITIES THAT BECAME NSGO ON OR AFTER JULY 1, 2003, FOURTEEN DOLLARS AND SEVENTY CENTS ($14.70) PER NON-MEDICARE DAY. EFFECTIVE 10/1/2011, THE FEES CHANGED TO • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH TOTAL ANNUAL NURSING FACILITY CENSUS DAYS FEWER THAN SEVENTY THOUSAND (70,000), SIXTEEN DOLLARS ($16) PER NON-MEDICARE DAY. • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH TOTAL ANNUAL NURSING FACILITY CENSUS DAYS EQUAL TO OR GREATER THAN SEVENTY THOUSAND (70,000), FOUR DOLLARS ($4) PER NON-MEDICARE DAY. • NONSTATE GOVERNMENT OWNED OR OPERATED (NSGO) NURSING FACILITIES THAT BECAME NSGO BEFORE JULY 1, 2003, FOUR DOLLARS ($4) PER NON-MEDICARE DAY. (NOTE – THERE ARE VERY FEW OF THESE FACILITIES IN THE STATE AT THIS TIME. I BELIEVE THAT THERE MAY BE 3 OR LESS.) • NONSTATE GOVERNMENT OWNED OR OPERATED NURSING FACILITIES THAT BECAME NONSTATE GOVERNMENT OWNED OR OPERATED ON OR AFTER JULY 1, 2003, SIXTEEN DOLLARS ($16) PER NON-MEDICARE DAY. INDIANA STATE FISCAL YEAR: JULY 1 - JUNE 30 16.00 Nursing facility services THE QUALITY ASSESSMENT FEE (QAF) FOR NURSING FACILITIES IS BASED UPON NON-MEDICARE PATIENT DAYS. THE NF QAF WAS EFFECTIVE 7/1/2003 FOR NONSTATE GOVERNMENT OWNED OR OPERATED (NSGO) NURSING FACILITIES AND PRIVATE FACILITIES WITH AT LEAST 70,000 PATIENT DAYS BEING CHARGED $2.50 PER NON-MEDICARE PATIENT DAY, AND PRIVATE FACILITIES WITH LESS THAN 70,000 PATIENT DAYS BEING CHARGED $10 PER NON-MEDICARE PATIENT DAY. ON 7/1/2011, IT CHANGED TO THE FOLLOWING TO THE FOLLOWING: • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH LESS THAN 70,000 PATIENT DAYS, FOURTEEN DOLLARS AND SEVENTY CENTS ($14.70) PER NON-MEDICARE DAY. • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH 70,000 OR MORE PATIENT DAYS, THREE DOLLARS AND SIXTY-EIGHT CENTS ($3.68) PER NON-MEDICARE DAY. • NSGO NURSING FACILITIES THAT BECAME NONSTATE GOVERNMENT OWNED OR OPERATED BEFORE JULY 1, 2003, THREE DOLLARS AND SIXTY-EIGHT CENTS ($3.68) PER NON-MEDICARE DAY. • NSGO NURSING FACILITIES THAT BECAME NSGO ON OR AFTER JULY 1, 2003, FOURTEEN DOLLARS AND SEVENTY CENTS ($14.70) PER NON-MEDICARE DAY. EFFECTIVE 10/1/2011, THE FEES CHANGED TO • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH TOTAL ANNUAL NURSING FACILITY CENSUS DAYS FEWER THAN SEVENTY THOUSAND (70,000), SIXTEEN DOLLARS ($16) PER NON-MEDICARE DAY. • PRIVATELY OWNED OR OPERATED NURSING FACILITIES WITH TOTAL ANNUAL NURSING FACILITY CENSUS DAYS EQUAL TO OR GREATER THAN SEVENTY THOUSAND (70,000), FOUR DOLLARS ($4) PER NON-MEDICARE DAY. • NONSTATE GOVERNMENT OWNED OR OPERATED (NSGO) NURSING FACILITIES THAT BECAME NSGO BEFORE JULY 1, 2003, FOUR DOLLARS ($4) PER NON-MEDICARE DAY. (NOTE – THERE ARE VERY FEW OF THESE FACILITIES IN THE STATE AT THIS TIME. I BELIEVE THAT THERE MAY BE 3 OR LESS.) • NONSTATE GOVERNMENT OWNED OR OPERATED NURSING FACILITIES THAT BECAME NONSTATE GOVERNMENT OWNED OR OPERATED ON OR AFTER JULY 1, 2003, SIXTEEN DOLLARS ($16) PER NON-MEDICARE DAY. INDIANA STATE FISCAL YEAR: JULY 1 - JUNE 30 185.67 Inpatient hospital services REGARDING THE PER HOSPITAL DAY AMOUNT ASSESSED, THE PER HOSPITAL DAY AMOUNT ASSESSED WAS $185.67. . .   . .   . .   . .   . .   . .   . .  
Iowa 1.00 Nursing facility services THE $1 PER BED DAY FEE IS ASSESSED TO THE FOLLOWING FACILITIES: • NURSING FACILITIES WITH 46 OR FEWER LICENSED BEDS. • NURSING FACILITIES DESIGNATED AS CONTINUING CARE RETIREMENT CENTERS (CCRCS) BY THE INSURANCE DIVISION OF THE IOWA DEPARTMENT OF COMMERCE. • NURSING FACILITIES WITH ANNUAL IOWA MEDICAID PATIENT DAYS OF 26,500 OR MORE. ALL OTHER NURSING FACILITIES ARE ASSESSED A FEE OF $5.26. THE FEES DID NOT CHANGE FROM 2010 THROUGH 2012, BUT ONE OF THE QUALIFYING REQUIREMENTS DID CHANGE DURING THIS TIME PERIOD. EFFECTIVE JULY 1, 2011 THE MAXIMUM NUMBER OF LICENSES BEDS ALLOWED FOR A FACILITY TO QUALIFY FOR THE $1 FEE DROPPED FROM 50 TO 46. 5.26 Nursing facility services THE $1 PER BED DAY FEE IS ASSESSED TO THE FOLLOWING FACILITIES: • NURSING FACILITIES WITH 46 OR FEWER LICENSED BEDS. • NURSING FACILITIES DESIGNATED AS CONTINUING CARE RETIREMENT CENTERS (CCRCS) BY THE INSURANCE DIVISION OF THE IOWA DEPARTMENT OF COMMERCE. • NURSING FACILITIES WITH ANNUAL IOWA MEDICAID PATIENT DAYS OF 26,500 OR MORE. ALL OTHER NURSING FACILITIES ARE ASSESSED A FEE OF $5.26. THE FEES DID NOT CHANGE FROM 2010 THROUGH 2012, BUT ONE OF THE QUALIFYING REQUIREMENTS DID CHANGE DURING THIS TIME PERIOD. EFFECTIVE JULY 1, 2011 THE MAXIMUM NUMBER OF LICENSES BEDS ALLOWED FOR A FACILITY TO QUALIFY FOR THE $1 FEE DROPPED FROM 50 TO 46. . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Kansas 1500.00 Nursing facility services THE RATES ARE PER LICENSED BED FOR THE FOLLOWING: (1) HOMES WITH 46 OR MORE LICENSED BEDS AND (2) HOMES WITH LESS THAN 46 BEDS AND HOMES CERTIFIED BY THE KANSAS INSURANCE DEPARTMENT AS CONTINUING CARE RESIDENTIAL ENTERS (CCRCS). 250.00 Nursing facility services THE RATES ARE PER LICENSED BED FOR THE FOLLOWING: (1) HOMES WITH 46 OR MORE LICENSED BEDS AND (2) HOMES WITH LESS THAN 46 BEDS AND HOMES CERTIFIED BY THE KANSAS INSURANCE DEPARTMENT AS CONTINUING CARE RESIDENTIAL ENTERS (CCRCS). . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Louisiana 14.30 Nursing facility services DOLLAR AMOUNT ($14.30)PER BED DAY 8.02 Intermediate care facility services for individuals with intellectual disabilities DOLLAR AMOUNT($8.02) PER BED DAY 0.10 Outpatient prescription drugs DOLLAR AMOUNT ($.10) PER PRESCRIPTION . .   . .   . .   . .   . .   . .   . .   . .   . .  
Massachusetts 18.41 Nursing facility services DOLLAR AMOUNT PER NON-MEDICARE PATIENT DAY 1.84 Nursing facility services DOLLAR AMOUNT PER NON-MEDICARE PATIENT DAY . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Minnesota 2815.00 Nursing facility services FLAT AMOUNT OF $2,815 PER LICENSED BED, PER YEAR. 1040.00 Intermediate care facility services for individuals with intellectual disabilities $1,040 PER LICNSED BED PER YEAR. . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Mississippi 14.08 Nursing facility services DOLLAR AMOUNT PER OCCUPIED BED DAY - AVERAGE ANNUAL RATES ARE ROUNDED TO AN INTEGER BELOW 16.97 Intermediate care facility services for individuals with intellectual disabilities DOLLAR AMOUNT PER OCCUPIED BED DAY - AVERAGE ANNUAL RATES ARE ROUNDED TO AN INTEGER BELOW 22.28 Psychological services PSYCHIATRIC RESIDENTIAL TREATMENT FACILITIES - DOLLAR AMOUNT PER OCCUPIED BED DAY - AVERAGE ANNUAL RATES ARE ROUNDED TO AN INTEGER BELOW 210.00 Inpatient hospital services RATE PER NON-MEDICARE DAY . .   . .   . .   . .   . .   . .   . .   . .  
Missouri 12.11 Nursing facility services DOLLAR AMOUNT PEROCCUPIED LICENSED BED FROM QUARTERLY SURVYS WHICH ARE COMPLETED BY ALL NURSING FACILITIES . .   . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Montana 50.00 Inpatient hospital services DOLLAR AMOUNT PER BED DAY 8.30 Nursing facility services DOLLAR AMOUNT PER BED DAY . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Nebraska 3.50 Nursing facility services BASED ON TOTAL RESIDENT DAYS, INCLUDING BED-HOLD DAYS, LESS MEDICARE DAYS. THE ASSESSMENT IS THREE DOLLARS AND FIFTY CENTS ($3.50) FOR EACH RESIDENT DAY FOR THE PRECEDING CALENDAR QUARTER. THE DEPARTMENT EXEMPTS THE FOLLOWING PROVIDERS FROM THE QUALITY ASSURANCE ASSESSMENT: (1) STATE-OPERATED VETERANS HOMES. (2) NURSING FACILITIES AND SKILLED NURSING FACILITIES WITH 26 OR FEWER LICENSED BEDS (3) CONTINUING CARE RETIREMENT COMMUNITIES THE DEPARTMENT REDUCES THE QUALITY ASSURANCE ASSESSMENT FOR CERTAIN HIGH-VOLUME MEDICAID NURSING FACILITIES OR SKILLED NURSING FACILITIES WITH HIGH PATIENT VOLUMES TO MEET THE REDISTRIBUTION TESTS IN 42 C.F.R. 433.68(E)(2). THESE PROVIDERS ARE ASSESSED BASED ON TOTAL RESIDENT DAYS, INCLUDING BED-HOLD DAYS, LESS MEDICARE DAYS. TWO PROVIDERS MEET THIS REQUIREMENT AND ARE ASSESSED ONE DOLLAR AND NINETY-EIGHT CENTS ($1.98) FOR EACH RESIDENT DAY FOR THE PRECEDING CALENDAR QUARTER. THE “TWO PROVIDERS” REFERENCE REFERS TO THE 2 FACILITIES THAT MEET THE “HIGH-VOLUME MEDICAID” TEST (DOUGLAS COUNTY AND LANCASTER MANOR). BY LAW, THESE 2 ARE TAXED AT $1.98/DAY RATHER THAN THE $3.50/DAY THAT OTHER FACILITIES ARE TAXED. . .   . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
New Jersey 11.92 Nursing facility services $11.92 PER BED 10.00 Inpatient hospital services $10 ASSESSMENT ON ADMISSION . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
North Carolina 7.18 Nursing facility services THE ASSESSMENT IS APPLIED TO ALL NON-MEDICARE BED DAYS. THERE ARE TWO PER BED DAY RATES. THE LOWER RATE IS FOR THOSE PROVIDERS WHOSE ANNUAL BEDS DAYS ARE GREATER THAN 48,000; THE HIGHER RATE IS FOR THOSE FACILITIES WITH ANNUAL BED DAYS AT 48,000 OR LESS. 13.68 Nursing facility services THE ASSESSMENT IS APPLIED TO ALL NON-MEDICARE BED DAYS. THERE ARE TWO PER BED DAY RATES. THE LOWER RATE IS FOR THOSE PROVIDERS WHOSE ANNUAL BEDS DAYS ARE GREATER THAN 48,000; THE HIGHER RATE IS FOR THOSE FACILITIES WITH ANNUAL BED DAYS AT 48,000 OR LESS. 20.36 Intermediate care facility services for individuals with intellectual disabilities TAX IS APPLIED ON ALL NON-MEDICARE BED DAYS. . .   . .   . .   . .   . .   . .   . .   . .   . .  
North Dakota 20.69 Intermediate care facility services for individuals with intellectual disabilities PER DAY RATE BASED ON THE NUMBER OF BEDS LICENSED AT THE BEGINNING OF EACH QUARTER . .   . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Ohio 11.47 Nursing facility services LICENSED BEDS - AMOUNTS BELOW PER BED DAY. 17.98 Intermediate care facility services for individuals with intellectual disabilities NO. OF CERTIFIED MEDICAID BEDS. AMOUNTS BELOW PER BED DAY. . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Oklahoma 6.70 Nursing facility services DOLLAR AMOUNT PER BED 7.94 Nursing facility services DOLLAR AMOUNT PER BED 6.16 Nursing facility services DOLLAR AMOUNT PER BED . .   . .   . .   . .   . .   . .   . .   . .   . .  
Pennsylvania 6.59 Nursing facility services DOLLAR AMOUNT PER NON-MEDICARE DAY OF SERVICE. DOLLAR AMOUNTS APPLY TO (1) CONTINUING CARE RETIREMENT COMMUNITIES, NURSING FACILITIES WITH 50 BEDS OR LESS AND COUNTY FACILITIES AND (2) ALL OTHER FACILITIES 28.04 Nursing facility services DOLLAR AMOUNT PER NON-MEDICARE DAY OF SERVICE. DOLLAR AMOUNTS APPLY TO (1) CONTINUING CARE RETIREMENT COMMUNITIES, NURSING FACILITIES WITH 50 BEDS OR LESS AND COUNTY FACILITIES AND (2) ALL OTHER FACILITIES . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
South Carolina 8.50 Intermediate care facility services for individuals with intellectual disabilities AMOUNT PER PATIENT DAY . .   . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Tennessee 2225.00 Nursing facility services DOLLAR AMOUNT PER BED PER YEAR . .   . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Utah 54.17 Inpatient hospital services FIXED AMOUNT PER DISCHARGE 14.50 Nursing facility services AMOUNT PER NON-MEDICARE BED DAY 6.80 Intermediate care facility services for individuals with intellectual disabilities PROVIDER TAX/DOLLAR AMOUNT ASSESSED ON ICF /ID FACILITY SERVICES "PER BED DAY" . .   . .   . .   . .   . .   . .   . .   . .   . .  
Vermont 4919.13 Nursing facility services NURSING HOME PROVIDER TAX RATES ARE ASSESSED ON A PER-BED BASIS. 0.10 Outpatient prescription drugs THE PHARMACY TAX IS PAID BASED ON THE # OF PRESCRIPTIONS FILLED, AT $0.10 PER SCRIPT. . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Washington 214.00 Inpatient hospital services THE HOSPITAL SAFETY NET ASSESSMENT IS APPLIED PER NON-MEDICARE INPATIENT BED DAY 42.00 Inpatient hospital services THE HOSPITAL SAFETY NET ASSESSMENT IS APPLIED PER NON-MEDICARE INPATIENT BED DAY 10.00 Inpatient hospital services ASSESSED PER NON-MEDICARE INPATIENT BED DAY . .   . .   . .   . .   . .   . .   . .   . .   . .  
Wisconsin 170.00 Nursing facility services THE ASSESSMENT IS A FIXED RATE APPLIED MONTHLY ON THE NUMBER OF LICENSED BEDS IN THE FACILITY. 840.00 Intermediate care facility services for individuals with intellectual disabilities THE ASSESSMENT IS A FIXED RATE APPLIED MONTHLY ON THE NUMBER OF LICENSED BEDS IN THE FACILITY. . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  
Wyoming 17.76 Nursing facility services ASSESSED BASED ON A PER MEDICAID BED AMOUNT. . .   . .   . .   . .   . .   . .   . .   . .   . .   . .   . .  

Source: GAO analysis of state-reported data. | GAO-15-227SP
 
Note: When counting the total 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.

 

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.